Paper Title
CSR Perspective from Saudi Arabian Implementation and Islamic Concept of Zakah

Abstract
This paper focuses on the legislative perspective of CSR that concerns being regulated under the Saudi government and its relative authorities. Corporate Social Responsibility is focusing on strategic aspects of the corporation’s functions. CSR and national development have become the fundamental concerns of most world industries. Many corporations have linked CSR with sustainability development, social and environmental needs, employee training programs, good wealth standards, and economic performance. These are all very important responsibilities for the corporations to increasingly pay attention to, particularly in investing in other corporations and business entities around the world. This paper will aim to explain how CSR is far in the Kingdom of Saudi Arabia, including its meaning in accordance with Islamic perspectives such as Zakat concepts. The finding will help get resources on how other countries have started regulating specific norms and regulations in their countries.