Abstract

Corporate Social Responsibility (CSR) has gained wide attention during the last two decades. Different measurement instruments and approaches have been developed and applied to different sectors to measure CSR. The concept of CSR in Islam is also an important aspect to discuss and measure. Islam highlights all such areas for a business which could affect the life patterns of the related stakeholders. The aim of this study is to review the different available measurement scales that has been developed and used by different researchers in different areas of the world. Secondly, the CSR concept in Islamic perspective is relatively new as compared to conventional CSR, and a few scales have been developed on Islamic Corporate Social Responsibility (ICSR). This study is also an effort to review ICSR approaches as well. Relevant research articles were selected for this purpose. Narrative review methodology has been used and scales and approaches were assessed chronologically to check the limitation of existing scales. As CSR is a contextual concept, it is difficult to decide that which scale is the best one, but through this study future researchers will be in position to select any available scale according to the nature of their study.

Keywords

Corporate Social Responsibility; Islamic Corporate Social Responsibility; Measurement Scales; Measurement Approaches.