Islamic Corporate Social Responsibility (ICSR) in the Malaysian Business Organizational Context: Validating Higher-Order Measurement Model

The present study investigates the higher-order measurement model of the Islamic corporate social responsibility (ICSR) construct in business organizations in the Malaysian context. The study aims to contribute new knowledge to the existing literature of corporate social responsibility (CSR) in general, and ICSR in particular. Using disproportionate stratified random sampling, the survey data used for this empirical research was drawn from 219 Muslim Managers in business organizations in Malaysia. After yielding an instrument to measure ICSR, Principal Component Analysis (PCA) using SPSS version 18.0, and Confirmatory Factor Analysis (CFA) using AMOS version 18.0 were conducted. Good fit indices from CFA revealed that, the ICSR higher-order measurement model in the Malaysian business organizational context is explained by four components; Integrity, Fulfillment of Covenant, Justice, and Truthfulness. Theoretical and practical implications from the study were further discussed.