<![CDATA[Corporate Social Responsibility (CSR) is an important concept that requires companies to balance economic interests, social responsibility, and environmental sustainability. In the Islamic perspective, CSR is not merely a voluntary philanthropic activity or a legal obligation, but also a moral and spiritual responsibility to create public welfare. This article aims to explain the concept of CSR from conventional and Islamic perspectives, analyze CSR management through zakat, infaq, sadaqah, and waqf, and examine maqashid sharia as an ethical foundation for corporate social responsibility. This study employs a descriptive-analytical literature review to examine books, regulations, and prior studies on CSR, Islamic business ethics, ZISWAF, and maqashid sharia. The discussion shows that conventional CSR emphasizes stakeholder interests and the triple bottom line, while Islamic CSR is grounded in tawhid, amanah, justice, and maslahah. ZISWAF can be developed as a strategic CSR instrument through corporate zakat, voluntary infaq and sadaqah, and productive waqf programs. Maqashid-based CSR directs corporate programs toward protecting religion, life, intellect, lineage, and wealth. This article concludes that integrating CSR, ZISWAF, and maqashid sharia can strengthen social impact, spiritual accountability, stakeholder trust, and sustainable business practices.]]>
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