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- W2466005210 abstract "This study aims to analyse the disclosure as well as the actual implementation of corporatesocial responsibility (CSR) conducted by an Islamic Bank (hereafter The Bank). This study isconducted by comparing the CSR disclosure and its actual implementation done by TheBank. For the CSR disclosure, we analysed the 2012 published reports such as annual report,audited financial statements, and report of good corporate governance practices; while for theactual implementation of CSR, we analysed data collected via observation and interviews. In analysing data we use six themes of Islamic Social Reporting (ISR) index as the reference. The results of this study indicate that the disclosure of CSR activities reported by the Bankare about 36% of the ISR Index, while its actual implementations are about 72% of the ISRindex. Generally, it implies that the disclosures as well as the actual implementation of CSR done by the Bank do not fulfil all ISR Index.Keywords: Corporate social responsibility . Corporate social responsibility disclosure .Corporate social responsibility implementation· Islamic social reporting index" @default.
- W2466005210 created "2016-07-22" @default.
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- W2466005210 date "2015-11-01" @default.
- W2466005210 modified "2023-09-27" @default.
- W2466005210 title "Analysing Disclosure and Implementation of Corporate Social Responsibility Practice: Case of an Islamic Bank" @default.
- W2466005210 hasPublicationYear "2015" @default.
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