Corporate Social Responsibility Of Shariah Compliant Consumer Product And Services Industry
Table 1:
| Variables | Operationalization of variables |
| Embedded CSR | Costs incurred for embedded CSR are directly attributable to the production cost. |
| Peripheral CSR | Measured using CSR expenses disclosed in annual report |
| Sales | Total sales for the year 2017 |
| Return on sales | Measured by operating profit divide by net sales |
| Return on asset | Measured by net profit divide by total assets |
| Return on equity | Measured by net income divided by stockholder’s equity |