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The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector

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Cited by:

  1. Elisa Menicucci & Guido Paolucci, 2022. "Board Diversity and ESG Performance: Evidence from the Italian Banking Sector," Sustainability, MDPI, vol. 14(20), pages 1-19, October.
  2. Saba Iqbal & Safia Nosheen, 2023. "Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
  3. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
  4. Kuldeep Singh & Madhvendra Misra & Jitendra Yadav, 2021. "Corporate social responsibility and financial inclusion: Evaluating the moderating effect of income," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(5), pages 1263-1274, July.
  5. Fukuyama, Hirofumi & Tan, Yong, 2022. "Implementing strategic disposability for performance evaluation: Innovation, stability, profitability and corporate social responsibility in Chinese banking," European Journal of Operational Research, Elsevier, vol. 296(2), pages 652-668.
  6. Nozimakhon Kodirjonova & Jong Dae Kim, 2023. "Examining the Link between CSRD and FP in Korean Companies: The Moderating Effect of Company Reputation," Sustainability, MDPI, vol. 15(8), pages 1-11, April.
  7. Dominik Aaken & Florian Buchner, 2020. "Religion and CSR: a systematic literature review," Journal of Business Economics, Springer, vol. 90(5), pages 917-945, June.
  8. Mehreen Mehreen & Maran Marimuthu & Samsul Ariffin Abdul Karim & Amin Jan, 2020. "Proposing a Multidimensional Bankruptcy Prediction Model: An Approach for Sustainable Islamic Banking," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
  9. Contreras, Gabriela & Bos, Jaap W.B. & Kleimeier, Stefanie, 2019. "Self-regulation in sustainable finance: The adoption of the Equator Principles," World Development, Elsevier, vol. 122(C), pages 306-324.
  10. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.
  11. Maria Elisabete Neves & Carla Henriques & João Vilas, 2021. "Financial performance assessment of electricity companies: evidence from Portugal," Operational Research, Springer, vol. 21(4), pages 2809-2857, December.
  12. Nguyen Minh Dat & Nguyen Quang Dai & Pham Bich Ngoc, 2022. "The Impact of Corporate Social Responsibilities (CSR), Entrepreneurship, and Financial Factors on the Financial Performance of the Banks in ASEAN Countries," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 16(2), June.
  13. Amir Gholami & John Sands & Habib Ur Rahman, 2022. "Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different?," Sustainability, MDPI, vol. 14(5), pages 1-17, February.
  14. Nana Liu & Chuanzhe Liu & Quan Guo & Bowen Da & Linna Guan & Huiying Chen, 2019. "Corporate Social Responsibility and Financial Performance: A Quantile Regression Approach," Sustainability, MDPI, vol. 11(13), pages 1-22, July.
  15. Rita Wijayanti & Doddy Setiawan, 2022. "Social Reporting by Islamic Banks: The Role of Sharia Supervisory Board and the Effect on Firm Performance," Sustainability, MDPI, vol. 14(17), pages 1-25, September.
  16. Amin Jan & Maran Marimuthu & Rohail Hassan & Mehreen, 2019. "Sustainable Business Practices and Firm’s Financial Performance in Islamic Banking: Under the Moderating Role of Islamic Corporate Governance," Sustainability, MDPI, vol. 11(23), pages 1-25, November.
  17. Dina El-Bassiouny & Peter Letmathe, 2019. "Political instability and corporate social responsibility: the case of Egypt," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(5), pages 745-767, June.
  18. Herenia Gutiérrez-Ponce & Sigit Arie Wibowo, 2023. "Do Sustainability Activities Affect the Financial Performance of Banks? The Case of Indonesian Banks," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
  19. Bum-Jin Park, 2021. "Corporate Social and Financial Performance: The Role of Firm Life Cycle in Business Groups," Sustainability, MDPI, vol. 13(13), pages 1-16, July.
  20. Ahmad Firdhauz Zainul Abidin & Hafiza Aishah Hashim & Akmalia Mohamad Ariff & Waleed M. Al‐ahdal, 2024. "Ethical commitment, institutional investors and financial performance: Malaysian evidence," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 1042-1056, January.
  21. Aditya Putri Lidyaningtyas & Makhrus, 2019. "Role Of Purwokerto Financial Services Authority In Improving Sharia Banking Market Share," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 3(2), pages 30-32, August.
  22. Ahmed Hassanein & Mohamed M. Mostafa, 2023. "Bibliometric network analysis of thirty years of islamic banking and finance scholarly research," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 1961-1989, June.
  23. Felipe Arenas-Torres & Miguel Bustamante-Ubilla & Roberto Campos-Troncoso, 2021. "Diversity of the Board of Directors and Financial Performance of the Firms," Sustainability, MDPI, vol. 13(21), pages 1-11, October.
  24. Halit Gonenc & Bert Scholtens, 2019. "Responsibility and Performance Relationship in the Banking Industry," Sustainability, MDPI, vol. 11(12), pages 1-49, June.
  25. Luo, Sumei & Yu, Shenghui & Zhou, Guangyou, 2021. "Does green credit improve the core competence of commercial banks? Based on quasi-natural experiments in China," Energy Economics, Elsevier, vol. 100(C).
  26. Jelena Titko & Viktorija Skvarciany & Tatjana Tambovceva, 2021. "Corporate Social Responsibility Perceived by Employees: Latvian Survey Results," Central European Business Review, Prague University of Economics and Business, vol. 2021(3), pages 37-50.
  27. Beat Reber & Agnes Gold & Stefan Gold, 2022. "ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings," Journal of Business Ethics, Springer, vol. 179(3), pages 867-886, September.
  28. Teguh Budiman & Yayan Satyakti & Erie Febrian, 2021. "Islamic Bank Sustainability: An Econometric Approach," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 141-159, February.
  29. Chao-Chan Wu & Fei-Chun Cheng & Dong-Yu Sheh, 2023. "Exploring the factors affecting the implementation of corporate social responsibility from a strategic perspective," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
  30. Hunjra, Ahmed Imran & Boubaker, Sabri & Arunachalam, Murugesh & Mehmood, Asad, 2021. "How does CSR mediate the relationship between culture, religiosity and firm performance?," Finance Research Letters, Elsevier, vol. 39(C).
  31. Cao, Shaopeng & Yao, Hongjiang & Zhang, Min, 2023. "CSR gap and firm performance: An organizational justice perspective," Journal of Business Research, Elsevier, vol. 158(C).
  32. Elena A. Fedorova & Lyudmila K. Shiryaeva & Lyubov E. Khrustova & Igor S. Demin & Svetlana V. Ledyaeva, 2020. "Disclosure of environmental information in corporate reports and investment attractiveness of Russian companies," Upravlenets, Ural State University of Economics, vol. 11(5), pages 29-46, November.
  33. Douglas A. Adu & Basil Al‐Najjar & Thitima Sitthipongpanich, 2022. "Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1439-1463, May.
  34. Zeina Hassanein & Mehmet Yeşiltaş, 2021. "The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations," Sustainability, MDPI, vol. 14(1), pages 1-20, December.
  35. Piotr M. Bolibok, 2024. "Does Firm Size Matter for ESG Risk? Cross-Sectional Evidence from the Banking Industry," Sustainability, MDPI, vol. 16(2), pages 1-26, January.
  36. Mohamad, Nurul Muna & Masron, tajul & Widiyanti, Risna & Mohd Jamil, Muslimah, 2020. "Islamic Banking and Income Inequality: The Role of Corporate Social Responsibility," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 54(2), pages 77-90.
  37. Kok, Seng Kiong & Akwei, Cynthia & Giorgioni, Gianluigi & Farquhar, Stuart, 2022. "On the regulation of the intersection between religion and the provision of financial services: Conversations with market actors within the global Islamic financial services sector," Research in International Business and Finance, Elsevier, vol. 59(C).
  38. Douglas A. Adu, 2022. "Sustainable banking initiatives, environmental disclosure and financial performance: The moderating impact of corporate governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2365-2399, July.
  39. Elena Aleksandrovna Mayorova, 2019. "Corporate social responsibility disclosure: evidence from the European retail sector," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 891-905, December.
  40. Peng, Xinyuan & Tang, Pengcheng & Yang, Shuwang & Fu, Shuke, 2020. "How should mining firms invest in the multidimensions of corporate social responsibility? Evidence from China," Resources Policy, Elsevier, vol. 65(C).
  41. He, Feng & Qin, Shuqi & Liu, Yuanyuan & Wu, Ji (George), 2022. "CSR and idiosyncratic risk: Evidence from ESG information disclosure," Finance Research Letters, Elsevier, vol. 49(C).
  42. Hirofumi Fukuyama & Yong Tan, 2022. "Deconstructing three‐stage overall efficiency into input, output and stability efficiency components with consideration of market power and loan loss provision: An application to Chinese banks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 953-974, January.
  43. Esther Ortiz-Martínez & Salvador Marín-Hernández, 2020. "European Financial Services SMEs: Language in Their Sustainability Reporting," Sustainability, MDPI, vol. 12(20), pages 1-20, October.
  44. Hirofumi Fukuyama & Yong Tan, 2021. "Corporate social behaviour: Is it good for efficiency in the Chinese banking industry?," Annals of Operations Research, Springer, vol. 306(1), pages 383-413, November.
  45. Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
  46. Felipe Arenas-Torres & Miguel Bustamante-Ubilla & Roberto Campos-Troncoso, 2021. "The Incidence of Social Responsibility in the Adoption of Business Practices," Sustainability, MDPI, vol. 13(5), pages 1-14, March.
  47. Muhammad Zahid & Haseeb Ur Rahman & Musa Khan & Wajahat Ali & Fazaila Shad, 2020. "Addressing endogeneity by proposing novel instrumental variables in the nexus of sustainability reporting and firm financial performance: A step‐by‐step procedure for non‐experts," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3086-3103, December.
  48. Poonyawat Sreesing & Zhuoran Zhang & Kai-Ping Huang*, 2019. "How Firms’ Tax Incentives Affect Their Corporate Social Responsibility Activities: Evidence From Thailand’s Tax Cut in 2012," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(3), pages 615-619, 03-2019.
  49. Bablu Kumar Dhar & Sabrina Maria Sarkar & Foster K. Ayittey, 2022. "Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 71-78, January.
  50. Lingli Qing & Dongphil Chun & Abd Alwahed Dagestani & Peng Li, 2022. "Does Proactive Green Technology Innovation Improve Financial Performance? Evidence from Listed Companies with Semiconductor Concepts Stock in China," Sustainability, MDPI, vol. 14(8), pages 1-20, April.
  51. Sun, Zhongjuan & Yu, Zhu & Wang, Cizhi & Fang, Hanqing, 2023. "Threshold effects, technology purchasing, and firm outcomes: An absorptive capacity perspective," Emerging Markets Review, Elsevier, vol. 55(C).
  52. Mario A. Morales-Parragué & Rodrigo A. Varela-Laso & Luis Araya-Castillo & Fidel Molina-Luque, 2023. "Corporate Social Responsibility: Where Does It Come from, and Where Does It Go? Evolution of the Conceptual Structure from 1975 to 2021," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
  53. Zhou, Guangyou & Sun, Yongkun & Luo, Sumei & Liao, Jiayi, 2021. "Corporate social responsibility and bank financial performance in China: The moderating role of green credit," Energy Economics, Elsevier, vol. 97(C).
  54. Amin Jan & Mário Nuno Mata & Pia A. Albinsson & José Moleiro Martins & Rusni Bt Hassan & Pedro Neves Mata, 2021. "Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic," Sustainability, MDPI, vol. 13(5), pages 1-38, March.
  55. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  56. Valeria Fernanda Mesta-Cabrejos & Karla Stefanny Huertas-Vilca & Higinio Guillerno Wong-Aitken & Franklin Cordova-Buiza, 2023. "Corporate social responsibility in the banking sector: a focus on Latin America and the Caribbean," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-6, December.
  57. Zia Ur Rehman & Muhammad Zahid & Haseeb Ur Rahman & Muhammad Asif & Majed Alharthi & Muhammad Irfan & Adam Glowacz, 2020. "Do Corporate Social Responsibility Disclosures Improve Financial Performance? A Perspective of the Islamic Banking Industry in Pakistan," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
  58. Giuseppe Orlando & Edward Bace, 2021. "Challenging Times for Insurance, Banking and Financial Supervision in Saudi Arabia (KSA)," Administrative Sciences, MDPI, vol. 11(3), pages 1-28, June.
  59. Mohammad Dulal Miah & Syed Mahbubur Rahman & Mahreen Mamoon, 2021. "Green banking: the case of commercial banking sector in Oman," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(2), pages 2681-2697, February.
  60. Krisztina Szegedi & Yahya Khan & Csaba Lentner, 2020. "Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks," Sustainability, MDPI, vol. 12(10), pages 1-19, May.
  61. Mengxin Wang & Gaoke Liao & Yanling Li, 2021. "The Relationship between Environmental Regulation, Pollution and Corporate Environmental Responsibility," IJERPH, MDPI, vol. 18(15), pages 1-13, July.
  62. Yayan Satyakti, 2023. "The Effect of Applying Sustainability (Maqasid Shariah) and Competition on Islamic Bank Financing," Sustainability, MDPI, vol. 15(17), pages 1-18, August.
  63. Herenia Gutiérrez-Ponce & Sigit Arie Wibowo, 2023. "Sustainability Reports and Disclosure of the Sustainable Development Goals (SDGs): Evidence from Indonesian Listed Companies," Sustainability, MDPI, vol. 15(24), pages 1-18, December.
  64. Sandra Escamilla‐Solano & Antonio Fernández‐Portillo & Mari Cruz Sánchez‐Escobedo & Carmen Orden‐Cruz, 2024. "Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 709-718, January.
  65. Chengli Shu & Hammad Bin Azam Hashmi & Zhenxin Xiao & Syed Waqar Haider & Mishal Nasir, 2022. "How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020," Journal of Business Ethics, Springer, vol. 181(2), pages 471-494, November.
  66. Zhengxin Zhang & Bing Xu & Piao Li, 2023. "What affects the quality of sustainability report texts? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1440-1456, May.
  67. Al-Shamali, Ahmed & Irani, Zahir & Haffar, Mohamed & Al-Shamali, Sarah & Al-Shamali, Fahad, 2021. "The influence of Islamic Work Ethic on employees’ responses to change in Kuwaiti Islamic banks," International Business Review, Elsevier, vol. 30(5).
  68. Jacob Cherian & Muhammad Umar & Phung Anh Thu & Thao Nguyen-Trang & Muhammad Safdar Sial & Nguyen Vinh Khuong, 2019. "Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy," Sustainability, MDPI, vol. 11(4), pages 1-14, February.
  69. Rami Salem & Ernest Ezeani & Xi Song, 2023. "The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 983-1023, April.
  70. Begoña Torre Olmo & María Cantero Saiz & Sergio Sanfilippo Azofra, 2021. "Sustainable Banking, Market Power, and Efficiency: Effects on Banks’ Profitability and Risk," Sustainability, MDPI, vol. 13(3), pages 1-24, January.
  71. Fabio Caputo & Simone Pizzi, 2021. "Ethical Firms and Web Reporting: Empirical Evidence about the Voluntary Adoption of the Italian “Legality Rating”," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(1), pages 1-36, July.
  72. Adu, Douglas A. & Abedin, Mohammad Zoynul & Hasan, Mudassar, 2023. "Bank ownership structures and sustainable banking initiatives: The moderating effect of governance mechanism," International Review of Financial Analysis, Elsevier, vol. 89(C).
  73. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  74. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.
  75. Issam Laguir & Rebecca Stekelorum & Lamia Laguir & Raffaele Staglianò, 2021. "Managing corporate social responsibility in the bank sector: A fuzzy and disaggregated approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1324-1334, July.
  76. Kun Li & Nasrin R. Khalili & Weiquan Cheng, 2019. "Corporate Social Responsibility Practices in China: Trends, Context, and Impact on Company Performance," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
  77. Marie Allen & Sophie Tessier & Claude Laurin, 2023. "Corporate Social Responsibility of Financial Cooperatives: A Multi-Level Analysis," Sustainability, MDPI, vol. 15(6), pages 1-27, March.
  78. Danso, Albert & Adomako, Samuel & Lartey, Theophilus & Amankwah-Amoah, Joseph & Owusu-Yirenkyi, Diana, 2020. "Stakeholder integration, environmental sustainability orientation and financial performance," Journal of Business Research, Elsevier, vol. 119(C), pages 652-662.
  79. Um‐E‐Roman Fayyaz & Raja Nabeel‐Ud‐Din Jalal & Michelina Venditti & Antonio Minguez‐Vera, 2023. "Diverse boards and firm performance: The role of environmental, social and governance disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1457-1472, May.
  80. Juan J. Nájera-Sánchez, 2019. "A Systematic Review of Sustainable Banking through a Co-Word Analysis," Sustainability, MDPI, vol. 12(1), pages 1-23, December.
  81. Tahniyath Fatima & Said Elbanna, 2023. "Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework," Journal of Business Ethics, Springer, vol. 183(1), pages 105-121, February.
  82. Nguyen Van Linh & Dang Ngoc Hung & Dang Thai Binh & Vu Thi Thuy Van & Nguyen Thi Mai Anh, 2019. "The Effects of Business Efficiency to Disclose Information of Sustainable Development: The Case of Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(4), pages 547-558, April.
  83. Pham, Hanh Song Thi & Tran, Hien Thi, 2020. "CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity," Journal of Business Research, Elsevier, vol. 120(C), pages 127-136.
  84. Rashedul Hasan & Mohammad Dulal Miah & M. Kabir Hassan, 2022. "The nexus between environmental and financial performance: Evidence from gulf cooperative council banks," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2882-2907, November.
  85. Hasan Mukhibad & Indah Anisykurlillah & Ahmad Nurkhin & Prabowo Yudo Jayanto, 2019. "Can Social Performance Improve Financial Performance and Increase Customers¡¯ Trust?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(4), pages 37-45, July.
  86. Amin Jan & Maran Marimuthu & Muhammad Pisol bin @Mat Isa & Pia A. Albinsson, 2021. "Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 1-61, July.
  87. Mohammad Abdullah Fayad Altawalbeh, 2023. "The Impact of Social Responsibility Disclosure on Financial Performance Via Accounting Conservatism as A Mediator Variable: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(12), pages 101-101, February.
  88. Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil, 2021. "The different dimensions of sustainability and bank performance: Evidence from the EU and the USA," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
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