المستخلص: |
Islamic finance is a set of principles derived from divine revelation and "Sunnah" based on Islamic law. It has practices different from those adopted in conventional finance. It also has a different concept with regard to capital value, labor and interest bans. It is based on ethical principles and requires fairness, fairness and transparency in transactions. Thus, these ideas are very close to the foundations of sustainable development, where these practices are reflected at the micro level through social responsibility in the field of finance. Our research is part of an exploratory analytical approach where it attempts to determine the relationship between corporate social responsibility and Islamic finance. The study proved that the principles of Islamic finance meet the principles of social responsibility in the objectives as both are aimed at achieving social welfare, as well, Islamic law and social responsibility have a vision of "sustainable" prospects saturated with ethical and religious principles. However, there are differences between the two concepts as the Western approach to social responsibility is material and voluntary in contrast to Islamic finance, which is more sustainable and its nature is mandatory.
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