Cosmic balance and corporate conduct: An Islamic framework for integrating Corporate Social Responsibility and Sustainable Development Goals in Indonesia

Iffatin Nur, 197301111999032001 and INDRI HADISISWATI, 196501261999032001 and RENI DWI PUSPITASARI, 199006072023212051 and Muhammad Thufaili Ubaidillah, - and Haniefa Nuruddienil Fithriy, - (2026) Cosmic balance and corporate conduct: An Islamic framework for integrating Corporate Social Responsibility and Sustainable Development Goals in Indonesia. nternational Journal of Humanities Technology and Civilization, 11 (1). pp. 87-97. ISSN e-ISSN: 2600-

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Abstract

Corporate Social Responsibility (CSR) in Indonesia occupies a distinctive position at the intersection of statutory obligations, Islamic ethical values, and the global sustainable development agenda. Although Law No. 40 of 2007 and related regulations have transformed CSR from a largely voluntary commitment into a partially mandatory obligation, particularly for natural-resource-based industries, CSR implementation often remains fragmented and philanthropic in orientation. This article argues that maqāṣid al-sharīʿah, the higher objectives of Islamic law, provide a culturally relevant and ethically grounded framework for enhancing the strategic contribution of CSR to sustainable development. Employing a qualitative doctrinal and descriptive approach, the study examines Indonesia’s CSR regulatory framework, Islamic ethical principles, and selected corporate practices. The findings demonstrate a strong alignment between the six objectives of maqāṣid al-sharīʿah—preservation of faith, life, intellect, lineage, wealth, and the environment—and the United Nations Sustainable Development Goals (SDGs). This alignment offers an integrated framework capable of transforming CSR from a compliance-driven activity into a strategic mechanism for social welfare, environmental stewardship, and inclusive development. The study further proposes a dynamic capability model consisting of sensing, seizing, and transforming capabilities to guide implementation. Future research should empirically evaluate the effectiveness of the proposed framework across different industrial sectors and regional contexts.

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