تلخیص
The dynamic business environment demand organizations to meet
expectations about good governance, business ethics and social
responsibility. CSR concepts emerged rapidly in western context. The
different initiatives still not enough to give adequate clarity to business
executives. However Islamic perspective is based on divine principles
of Shariah regarding CSR. The main objective of this paper is to study
CSR approaches of Islamic and Conventional banks practicing in
Pakistan. Different banks were selected through random sampling
method. Data were collected from annual reports, web sites,
newsletters and descriptive statistics was used for meaningful
comparison. The conventional banks allocating increase amount on
CSR practices, mostly in dimensions like Education, Environment, and
Collaboration with Government, Legal issues and Sport. On other side,
Islamic banks are more inclined towards Health, Arts and Culture,
Water purification, Special person, Relief & Disaster recovery &
Social welfare. The study also revealed that both Islamic and
Conventional banks are mostly inclined towards philanthropic
perspective and there is a need to develop a standard and
comprehensive CSR framework for both banks regarding CSR
practices.
Bilal Durrani. (2016) Islamic Concept and Contemporary Corporate Social Responsibility: Comparative Study between Islamic Banks and Conventional Banks in Pakistan , Journal of Managerial Sciences, Volume 10, Issue 2.
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