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Exploring corporate social responsibility disclosure: the case of Islamic banks


  • Abul Hassan
  • Sofyan Syafri Harahap


Purpose - The purpose of this paper is to explore whether any discrepancy exists between the corporate social activities disclosed in the annual reports of Islamic banks and the corporate social responsibility (CSR) disclosure index which has been developed based on the Islamic business ethics framework. Design/methodology/approach - This paper reports on a survey of annual reports of seven Islamic banks using the method of content analysis to measure the volume of CSR disclosure. Findings - The results show the overall mean CSR disclosure index of one Islamic bank out of seven to be above average and the issues of CSR are not of major concern for most Islamic banks. Research limitations/implications - CSR disclosure in the Islamic banks is experimental and could be explored in greater depth in future studies. Practical implications - The findings have important implications for academics and researchers, as they pave the ways for further investigation. The results also have important implication for Accounting and Auditing Organisation for Islamic Financial Institutions in developing a CSR reporting standard if Islamic banks are to enhance their image and reputation globally, as well as to remain competitive. Originality/value - The paper contributes to the growing debate on CSR in ethical perspective and key underlying issues associated with the emergence of new disclosure practices for Islamic financial institutions. Through this paper, new visibilities explored, and competing dilemmas opened up.

Suggested Citation

  • Abul Hassan & Sofyan Syafri Harahap, 2010. "Exploring corporate social responsibility disclosure: the case of Islamic banks," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing, vol. 3(3), pages 203-227, August.
  • Handle: RePEc:eme:imefpp:v:3:y:2010:i:3:p:203-227

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    References listed on IDEAS

    1. Roszaini Haniffa & Mohammad Hudaib, 2007. "Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports," Journal of Business Ethics, Springer, vol. 76(1), pages 97-116, November.
    2. Bassam Maali & Peter Casson & Christopher Napier, 2006. "Social reporting by islamic banks," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 266-289.
    3. S. Illeris & G. Akehurst, 2002. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 22(1), pages 1-3, January.
    4. R.M. Haniffa & T. E. Cooke, 2002. "Culture, Corporate Governance and Disclosure in Malaysian Corporations," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 317-349.
    5. Florence Depoers, 2000. "A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 245-263.
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    Cited by:

    1. Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan, 2017. "Political Connections and Related Party Transactions: Evidence from Indonesia," The International Journal of Accounting, Elsevier, vol. 52(1), pages 45-63.
    2. repec:kap:jfsres:v:51:y:2017:i:2:d:10.1007_s10693-016-0263-0 is not listed on IDEAS
    3. Nobanee, Haitham & Ellili, Nejla, 2016. "Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional," Renewable and Sustainable Energy Reviews, Elsevier, vol. 55(C), pages 1336-1341.
    4. Yenni Viviana Duque Orozco & Deissy Martínez Barón, 2012. "Responsabilidad Social Empresarial en la Dimensión Laboral: Caso Bancolombia y BBVA," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
    5. Ataur Belal & Omneya Abdelsalam & Sardar Nizamee, 2015. "Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010)," Journal of Business Ethics, Springer, vol. 129(4), pages 769-784, July.
    6. repec:eee:riibaf:v:42:y:2017:i:c:p:959-965 is not listed on IDEAS
    7. repec:eco:journ1:2017-04-56 is not listed on IDEAS


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