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Corporate social responsibility in islamic financial institutions

Nogueira, João Pedro Mota Ferreira
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2011 Português
Relevância na Pesquisa
Master in International Management/ Classificação: M14; N25; The evolution of the concept of Corporate Social Responsibility has created a lot of debate in the modern world. In the financial world, the engagement in social responsible activities, such as, providing guidelines on sustainability, environmental impact reduction, donations to charitable causes or supporting communities have become a common practice for the vast majority of financial institutions. Islamic Financial Institutions, due to its religious bond, are bound to operate in a system that places social goals at the same level, or even above, of financial goals. Actually, the ethical system and values of Islam, alongside the Shari‘ah law, provide a natural framework of social responsibility for Islamic Financial Institutions. Besides the most common characteristics of Corporate Social Responsibility, there are some singular and unique to the Islamic Financial Institutions, for instance, the collection and distribution of Zakat, the establishment of Qard-Hassan and distribution policy (for social reasons) and the management of Waqf properties on behalf of clients. The unique characteristics of these institutions are present in their everyday activities with a strong focus of the prohibition of interest (riba)...