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- W2561550360 abstract "Purpose: Corporate social responsibility (CSR) has become an important aspect of businesssociety. As such, companies have shown a growing interest in reporting their social andenvironmental initiatives. This study aims to explore social responsibility reporting of fullfledgedIslamic banks in two developing countries, namely Indonesia and Malaysia.Design/methodology/approach: Content analysis of the annual reports for three full-fledgedlocal Islamic banks in Indonesia and three Islamic banks in Malaysia was carried out for theperiod of 2007 to 2011.Findings: Results of the study revealed that corporate social responsibility disclosure ofIslamic banks has generally grown both in Malaysia and Indonesia. More specifically, it wasfound that workplace and community dimensions were the most highly disclosed areas by theIslamic banks in both countries.Research limitations/implications: The current study provides a cross-cultural perspectiveon social responsibility disclosure in Islamic banks across two countries. The study is limitedby investigating a 5-year time frame.Practical implications: By discussing the findings according to the stages of growth modelfor corporate social responsibility, we suggest that Islamic banks can enhance theirresponsiveness, and transform their role from being CSR reporters of social responsibility toresponders.Originality/value: While the tenets of CSR have a lot in common with Islamic moral law(Shariah), little is known about CSR disclosure of Islamic banks" @default.
- W2561550360 created "2017-01-06" @default.
- W2561550360 creator A5027960823 @default.
- W2561550360 date "2016-01-01" @default.
- W2561550360 modified "2023-09-24" @default.
- W2561550360 title "Corporate Social Responsibility, Reporting, Banking, Disclosure, Content Analysis, CSR Reporting" @default.
- W2561550360 hasPublicationYear "2016" @default.
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