Author

  • Nurul Fatma Aziz

    • Universiti Teknologi MARA Selangor Kampus Puncak Alam, Bandar Puncak Alam, Selangor, Malaysia
    • Malaysia

  • Zuraina Sal Sabila Mohamed

    • Multimedia University, Malaysia
    • Malaysia

  • Muhsin Nor Paizin

    • Pusat Pungutan Zakat Wilayah Persekutuan (PPZWP), Malaysia
    • Malaysia

  • Muhammad Kamil Husain

    • Universiti Serang Raya, Malaysia
    • Malaysia

Abstract

This study investigates the influence of social capabilities on corporate zakat commitment, drawing on the Social Resource-Based View (SRBV) framework. While corporate zakat represents an important Islamic social finance mechanism, its implementation remains largely voluntary, resulting in inconsistent participation among firms. This study focuses on two key dimensions of social capabilities, mission-driven capabilities and stakeholder management capabilities, to explain variations in corporate zakat commitment among zakatpaying companies in Malaysia. Using survey data collected from the senior management of 142 corporate Zakat payers, the study applies partial least squares structural equation modelling (PLS-SEM) to test the proposed relationships. The findings indicate that stakeholder management capabilities have a significant positive effect on corporate zakat commitment, whereas mission-driven capabilities do not exhibit a statistically significant influence. These results suggest that effective stakeholder engagement, communication, and accountability mechanisms are more critical to motivating corporate Zakat practices than the formal inclusion of Zakat within organisational mission statements. The study contributes to accounting and Islamic governance literature by providing empirical evidence on the role of social capabilities in shaping voluntary zakat commitment. From a practical perspective, the findings highlight the importance of stakeholder-oriented governance strategies for zakat institutions, regulators, and corporations seeking to enhance zakat compliance and reporting practices.

Keywords

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Aziz, N. F., Mohamed, Z. S. S., Nor Paizin, M., & Husain, M. K. (2026). Social Capabilities and Corporate Zakat Commitment: Evidence from Mission-Driven and Stakeholder Management Perspectives. Information Management and Business Review, 18(1(J), 10-27. https://doi.org/10.22610/imbr.v18i1(J).4789

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Vol. 18 No. 1(J) (2026) Halal Markets, Digital Agriculture & Governance View issue contents

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2026-02-28

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