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Narrative disclosure of corporate social responsibility in Islamic financial institutions

Author

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  • Zakaria Ali Aribi
  • Simon S. Gao

Abstract

Purpose - This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting. Design/methodology/approach - Using content analysis, this study analyzes the narrative disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region. Findings - This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the largest part of CSRD produced by the IFIs is the disclosure of reports of theShari'aSupervisory Board. IFIs also disclose other Islamic information (e.g. “Zakah” and charity donation, and free interest loan) and report on their compliance with Islam along with information of philanthropy, employees and community. Originality/value - This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on CSR were produced by IFIs and the influence of religion on CSRD.

Suggested Citation

  • Zakaria Ali Aribi & Simon S. Gao, 2012. "Narrative disclosure of corporate social responsibility in Islamic financial institutions," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(2), pages 199-222, January.
    • Handle: RePEc:eme:majpps:02686901211189862
    DOI: 10.1108/02686901211189862
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    Citations

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    Cited by:

    1. Mohammed Adel Elzahaby, 2023. "Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 296-315, September.
    2. Souad Moufty & Basil Al‐Najjar & Abdulhadi Ibrahim, 2024. "Communications of sustainability practices in the banking sector: Evidence from cross‐country analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 135-161, January.
    3. Hassan, M. Kabir & Chiaramonte, Laura & Dreassi, Alberto & Paltrinieri, Andrea & Piserà, Stefano, 2023. "Equity costs and risks in emerging markets: Are ESG and Sharia principles complementary?," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
    4. Nejla Ould Daoud Ellili & Haitham Nobanee, 2023. "Impact of economic, environmental, and corporate social responsibility reporting on financial performance of UAE banks," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(5), pages 3967-3983, May.

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