The framework depicts the theological layer, centred on Allah, linking to two main sources: Qauliyah Verse representing Al-Quran and Qauniyah Verse representing nature and empirical phenomena related to corporate social responsibility. Both connect to As-Sunnah, supported by reasoning methodsBurhani and Maqoshid Syariah. Stakeholders contextuality and content analysis inform the compound element, which contributes to the Islamic social responsibility construct, or I S R, through integration procedures.