TANGGUNG JAWAB SOSIAL
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Abstract
In an Islamic perspective, CSR is the realization of the concept of ihsan teachings as the culmination of very noble ethical teachings. Ihsan is carrying out good deeds that can benefit others in order to get the pleasure of Allah SWT. Besides that, CSR is an implication of the teachings of ownership in Islam, Allah is the owner of mutlaq (haqiqiyah) while humans are only temporary owners who function as recipients of trust. So by carrying out the mandate, individuals and groups must be able to become caliphs who can do justice, be responsible and do useful deeds. CSR turns out to be in harmony with the Islamic view of humans in relation to themselves and their social environment, can be represented by four axioms, namely unity (monotheism), balance (equilibrum), free will and responsibility (responsibility).