ORIGINAL RESEARCH article
Front. Sustain.
Sec. Sustainable Organizations
This article is part of the Research TopicESG as a Driver of Organizational and Social Development: Opportunities, Investments, Performance and ChallengesView all 7 articles
Corporate Spiritual Responsibility as a Transformative Paradigm for Ethical and Sustainable Governance in Indonesia
Provisionally accepted
- 1Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, Indonesia
- 2Universitas Bung Karno, Central Jakarta, Indonesia
- 3Sekolah Tinggi Ilmu Syari’ah Al-Manar Jakarta, Jakarta, Indonesia, JAKARTA TIMUR, Indonesia
- 4STAI KH Muhammad Ali Shodiq Tulungagung, jawa timur, Indonesia
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This study explores the emergence of Corporate Spiritual Responsibility (CSpR) as an ethical and managerial framework that extends beyond conventional Corporate Social Responsibility (CSR) by integrating spiritual accountability into corporate governance. Drawing upon qualitative data from 34 respondents representing academics, practitioners, and policymakers across Indonesian Islamic institutions, the research examines conceptual understandings, practical manifestations, and policy implications of CSpR within the context of Islamic ethics and sustainable development. The findings indicate that respondents overwhelmingly perceive CSpR as a moral obligation derived from divine trust (amanah) and human stewardship (khilafah), positioning spirituality as a central rather than peripheral dimension of corporate ethics. Although several organizations, such as Bank Muamalat Indonesia and Dompet Dhuafa, have partially incorporated religious principles into their CSR initiatives, implementation remains fragmented due to limited awareness, regulatory absence, and profit-oriented organizational In cultures. Nonetheless, strong optimism persists regarding the feasibility of CSpR, supported by Indonesia's religious culture, collective moral consciousness, and alignment with Pancasila values. The study concludes that institutionalizing CSpR requires a synergistic approach combining legal codification, leadership education, and measurable reporting mechanisms to ensure both accountability and authenticity. By embedding spiritual consciousness into management systems, CSpR offers a transformative paradigm that aligns corporate behavior with Islamic principles of justice (adl), excellence (ihsan), and welfare (maslahah). The model provides a normative foundation for advancing ethical governance and contributes to the realization of the United Nations Sustainable Development Goals (SDGs), particularly those promoting sustainable institutions and inclusive economic growth.
Keywords: accountability5, Corporate, ethics2, governance3, Islamic, Responsibility1, SDG's6, Spiritual
Received: 05 Dec 2025; Accepted: 31 Jan 2026.
Copyright: © 2026 Mais, Wulaningsih, Oktasari, Munir and Sholeh. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence: Rimi Gusliana Mais
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