Vol 1 No 2 (2026): IMANIF: Islamic Economics Management and Finance Journal
Articles

Role of Islamic CSR in Achieving the United Nations

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  • Muhammad Ashraf,
  • Dr.Ammanullah Khattak
Muhammad Ashraf
Gomal University
Dr.Ammanullah Khattak
Gomal University

Diterbitkan 2026-06-17

Kata Kunci

  • Islamic CSR,
  • Sustainable Development Goals,
  • Maqasid al-Shariah,
  • PLS-SEM,
  • Pakistan

Hak Cipta (c) 2026 Muhammad Ashraf, Dr.Ammanullah Khattak (Author)

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.

Abstrak

Corporate social responsibility (CSR) has become a vital strategic instrument in organizational sustainability, yet the empirical nexus between Islamic CSR and United Nations Sustainable Development Goals (SDGs) in Muslim-majority developing countries remains insufficiently explored. This study examines Islamic CSR's role in SDG achievement within Pakistan — ranked 137th globally in 2024 — grounded in Stakeholder Theory, Legitimacy Theory, and the Maqasid al-Shariah welfare framework. A mixed-methods approach is employed: a structured questionnaire survey of 350 CSR officers, Zakat administrators, and senior managers in Shariah-compliant PSX-listed firms, alongside a GRI-based content analysis of 90 firms yielding 540 firm-year observations (2018–2023). Measurement constructs are aligned with ISO 26000:2010, GRI Universal Standards 2021, UNGC Ten Principles, AAOIFI Governance Standard No. 7, and SECP IFRS S1/S2. PLS-SEM analysis confirms that Islamic CSR practices — Zakat engagement, Waqf utilization, Sadaqah philanthropy, and Islamic Microfinance — exert a significant positive influence on five SDG domains: No Poverty (SDG 1), Quality Education (SDG 4), Gender Equality (SDG 5), Decent Work and Economic Growth (SDG 8), and Environmental Sustainability (SDGs 13 and 15). The study delivers the first multi-standard, PLS-SEM validated empirical model of the Islamic CSR–SDG nexus for Pakistan, offering actionable policy implications for governments, regulators, and corporations across OIC member states.

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