<![CDATA[Abstract: Islamic Discourse on Islamic Social Reporting as Sharia Based Accountibility. This article seeks to reveal representations of sharia-based accountability in the concept of Islamic Social Reporting (ISR) as an effort to provide relevant information in accordance with the spiritual needs of Muslim decision-makers. This study is conducted by literature study based on Islamic framework and previous research results. From these reviews, it provides evidence that accountability is crucial to making responsive attitudes to entities, in which they gain authority and recognize that there must be an accountability attitude to be undertaken. Sharia-based accountability is needed for the Muslim community to demonstrate accountability to fellow human beings, society and God. Implementation of ISR as a form of accountability is based on the principles and philosophies extracted from the Quran and sunah as a guide in various life activities. Therefore, the implementation of ISR is based on spiritual and transcendental elements which are believed to be able to solve and mitigate social problems, both within a business entity and in society, especially for the empowerment of people’s economy and humanism.]]>
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