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Markets are the place where buyers and sellers meet. The characteristics of such a place are almost universal, measurable, money is the medium, and the rules are mainly simple and flexible. Customers, partners and suppliers, competitors, and employees are the elements of the market environment. On the other hand, the non-market elements are everything that affects the market indirectly. Non-market strategy recognises that businesses are social and political beings, not just economic agents. A non-market strategy allows a company to shape the environment in which it operates, creating opportunities. Islamic Corporate Social Responsibility (ICSR) derives itself from core principles in the holy Qur’an. The three major foundational principles for ICSR are the vicegerency of mankind on earth, divine accountability and the duty on mankind to enjoin good and forbid evil. ICSR concept appears to be in close conformity with the Ten Principles of the UN Global Compact, but in many respects go further than the minimum standards adopted by this framework. MNCs should not underestimate the Middle Eastern region historical events of the Arab League boycott, the Danish cartoons and the ‘Arab Spring’ revolution. Admitting these, the ICSR concept will offers great opportunities for MNCs to invest and operate in the Middle East.

Islamic corporate social responsibility (ICSR) concept: The case of 21st century Middle East