Contribution of Islamic Social Reporting toward the Improvement of All-Encompassing Financial Management

Jufriadi, Abdul Rahman Mus, Amir Mahmud, Imaduddin, Lydia Megawati


ISR reports on firms' sharia-based social actions. ISR reports comprehensively on a company's role in society and the environment, based on spiritual concepts and community expectations. This research aimed to determine the role that Islamic social reporting plays in the process of achieving optimal comprehensive financial management. This is a qualitative literature review study. According to this study, social reporting occurs inside social relations. Because accountability, social justice, and ownership are at the center of social connections, the Islamic perspective on social reporting places enterprises that report on social activities in their annual reports at the strategic level of the Islamic responsibility continuum, where corporate reporting in this area shows the company's social responsibility commitments. Altruistic duties such as contributing to the community, providing good salaries for employees, and safeguarding the environment are included in the strategy level. This is done to ensure that long-term expectations can be increased along with the amount of trust held by stakeholders.


Keywords: Islamic social reporting, Islamic financial management, sustainability reporting.



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