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January 14, 2026Journal of Islamic accounting and business research

The role of Waqf in CSR: models from Indonesia and Malaysia and new proposals

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Authors

LLLisa ListianaFAFauziah Khanza AndrianSSSyahyuti Syahyuti

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Overview

Systematic literature review uncovers the role of Waqf in sustainable CSR, highlighting regulatory factors and community involvement.

Key Points

  • This research examines the integration of Waqf in corporate social responsibility (CSR) to promote sustainability.
  • Conducted a systematic literature review using the Scopus database from 2015 to 2024.
  • Followed PRISMA guidelines to identify and analyze 20 relevant articles.
  • Complemented the review with content analysis of books and documents focused on Waqf's role in CSR.
  • Identified key factors enabling sustainable CSR: strong regulations, owner commitments, community involvement.
  • Highlighted Indonesia's Bank Wakaf Mikro as a model of CSR in Islamic microfinance.
  • Proposed an integrative model for merging Waqf with CSR practices.

Cite This Study

Listiana et al. (2026) studied this question.

synapsesocial.com/papers/6966f30613bf7a6f02c00885https://doi.org/10.1108/jiabr-03-2025-0126
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