The Development of Islamic Social Reporting as A Concept of Social Accountability Based on Sharia

Introduction. Islamic Social Reporting (ISR) is a social reporting that involves a spiritual perspective and a holistic expectation of the society regarding the role of the companies in the community. This Article Analysed about development and implementation of Islamic Social Reporting. Method. The study was conducted by library research based on previous studies and currently applied legal frameworks. This objectives of this paper is to reviews the movement of Islamic social reporting literature in an attempt to evaluate the current position. Results. From the reviews, providing evidence that companies implementing Islamic social are included in the strategic level of social responsibility continuum. Conclusion. Companies in this category fulfil their social responsibilities, including the philanthropic or altruistic responsibilities such as making voluntary contributions to society, giving time and money to good work which they perceive can give benefits to the firm in the long run, through positive publicity and goodwill, hence enhancing the companies' reputation and eventually securing its long-term profits.     Keywords: Islamic Social Reporting, Spiritual Perspective, Responsibilities