Analysis of Corporate Social Responsibility at Bank Syariah Indonesia: A Case Study Based on the Sustainability Report
Keywords:
Corporate Social Responsibility, Islamic Banking, Maqashid Sharia, Sustainable FinanceAbstract
Purpose: This study aims to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Syariah Indonesia Tbk based on disclosures presented in its Sustainability Report by examining the economic, social, environmental, and governance dimensions through the perspectives of the Triple Bottom Line and Maqashid Sharia. Method: This study employs a qualitative approach using a case study design. The data were collected through documentary analysis of Bank Syariah Indonesia Sustainability Reports for the 2021–2024 period, supported by annual reports, relevant regulations, and related scholarly literature. Findings: The findings indicate that Bank Syariah Indonesia has integrated sustainability principles with Islamic values by strengthening inclusive financing for Micro, Small, and Medium Enterprises (MSMEs), managing Islamic social funds ZISWAF. Implications: These findings imply the need to strengthen carbon accounting standards, enhance the transparency of sustainability reporting, and improve the disclosure of financed emissions in order to strengthen public accountability and optimize the implementation of sustainable finance within the Islamic banking industry. Originality: The originality of this study lies in the integration of the Triple Bottom Line framework with the Maqashid Sharia perspective to evaluate CSR implementation through Sustainability Reports. This integration provides a more comprehensive analytical framework for explaining the relationship between sustainability performance, Sharia governance, and the achievement of sustainable development goals in the Islamic banking sector.
Keywords: ; Sustainability Report; Islamic Banking; Maqashid Sharia; Sustainable Finance.
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