The main purpose of this research is to identify the drivers of Islamic social responsibility reporting of the company. The theme analysis method used in this study is based on the Atride-Sterling theme analysis method, in which in inductively identifying the themes, the reporting components of Islamic social responsibility of the company were identified and extracted from 40 related articles. For theme analysis in this research, theme network was used. The validity of the research was confirmed by auditing by the referee. To calculate the reliability, coding was done by reading the selected sources line by line and manually, and then the Holstein method was used, and the opinions and suggestions of 29 experts were also used in this regard. After reading and selecting and coding the texts of related articles. By reporting the Islamic social responsibility of the company, 19 basic themes were extracted from different parts of the articles. From these basic themes, 8 organizing themes and 3 comprehensive themes of the relationship of responsibility with God, the relationship of responsibility with humans, and the relationship of responsibility with the environment have been extracted from the basic themes. Based on the results of this method, the highest frequency among the basic themes in the analyzed sources is related to the connection of the basic theme of basic responsibility with all themes, which indicates the view of following Sharia in corporate responsibility reporting.