From halal compliance to social accountability: evaluating the regulatory scope of halal product assurance and Islamic social reporting

Millaturrofi'ah; Tedi Kholiludin; Ghufron Hamzah; Muhammad Labib Fahmi Arif; Dhea Savana Qurratul Ain

doi:10.21580/jiafr.2026.8.2.34083

Authors

Millaturrofi'ah Universitas Wahid Hasyim, Semarang, Indonesia https://orcid.org/0009-0007-6502-2154
Tedi Kholiludin Universitas Wahid Hasyim, Semarang, Indonesia https://orcid.org/0009-0000-6787-3197
Ghufron Hamzah Universitas Wahid Hasyim, Semarang, Indonesia https://orcid.org/0000-0002-3243-2292
Muhammad Labib Fahmi Arif Universitas Islam Negeri Walisongo Semarang, Semarang, Indonesia https://orcid.org/0009-0004-0050-6818
Dhea Savana Qurratul Ain Süleyman Demirel University, Isparta, Turkey

DOI:

https://doi.org/10.21580/jiafr.2026.8.2.34083

Keywords:

Halal certification, Islamic social reporting, Halal accountability gap, Maqasid sharia, Socio legal

Abstract

Purpose - This study examines how far Indonesia’s Halal Product Assurance (JPH) regime covers the dimensions of Islamic Social Reporting (ISR) and how halal certified companies frame their social and environmental reporting.

Method - This study employs a socio legal document analysis maps JPH regulations against 22 ISR su indicators and examines three halal certified companies’ 2025 reports as illustrative cases.

Result - Of the 22 ISR sub indicators, 4 are fully and 4 partially accommodated by the JPH regime, and 14 are not, a regulatory scope gap of 18 of 22. In the reports analyzed, social and environmental dimensions appear through GRI, SDGs, and POJK 51, and none is framed through an explicit sharia framework, although the reported practices can be read as consistent with ISR values.

Implication - The coverage map offers BPJPH a starting point for considering a broader regulatory scope or guidance beyond consumer protection, and the certification channel could support Islamic accountability reporting; these propositions need testing in broader cases.

Originality - This study combines an item level mapping of the legal regime against ISR with an analysis of reporting framing, a combination not found in the literature reviewed.

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