Corporate Social Responsibility (CSR) in Islam: Perspectives on Community Welfare, Zakat, Infaq, and Shadaqah

This study aims to analyse the integration of Islamic values in Corporate Social Responsibility (CSR) through the zakat, infaq, and shadaqah approach, focusing on its contribution to community welfare. The method used is a Systematic Literature Review (SLR) with PRISMA approach, which includes identification, screening, eligibility evaluation, and inclusion of literature. From the initial 350 articles, 20 relevant articles were analysed in depth. The results show that implementing Islamic-based CSR, especially through zakat, infaq, and shadaqah, can significantly improve social welfare. Zakat positively impacts economic empowerment and poverty alleviation, while infaq and shadaqah support social programs such as education, health, and disaster relief. The implication of this study shows that companies that adopt CSR based on Islamic values improve their reputation and act as agents of sustainable social change. The novelty of this research lies in the comprehensive approach that links modern CSR theories with Islamic principles, providing a new strategic model to enhance social impact through the potential of zakat, infaq, and shadaqah. The findings contribute to the faith-based CSR literature, providing practical guidance for companies to integrate spiritual values into their business.