Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries

2020 ◽  
Vol 9 (3) ◽  
pp. 238
Author(s):  
Sana Ben Ghodbane ◽  
Said Boubchir
Keyword(s):  
Gulf Cooperation Council ◽  
Islamic Banks ◽  
Csr Disclosure

Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region

2018 ◽  
Vol 15 (1) ◽  
pp. 16-38 ◽  
Author(s):  
Samir Srairi
Keyword(s):  
United Arab Emirates ◽  
Composite Index ◽  
Gulf Cooperation Council ◽  
Risk Information ◽  
Rate Of Return ◽  
Islamic Banks ◽  
Risk Disclosure ◽  
Gulf Region ◽  
Corporate Risk ◽  
Level Of Risk

The paper develops a framework to explore the risk disclosure practices of 29 Islamic banks operating in the Gulf Cooperation Council countries over the period of 2013-2016 and examines the potential factors which might be affecting risk disclosure. To analyze the level of risk disclosure, the paper develops a composite index by using the content analysis technique. We also employ OLS technique to examine factors affecting Islamic banks’ risk disclosure. The results indicate a very high difference in risk disclosure between countries. Only two countries, the United Arab Emirates and Bahrain, have a higher level of risk disclosure. The findings also suggest that reporting on some risk disclosure types especially displaced commercial risk and rate of return risk is very low. The regression results show that Islamic banks with a stronger set of corporate governance mechanisms and an active Shariah board appear to disclose more risk information. Other factors that influence risk disclosure practices of Islamic banks are bank size, leverage, cross-border listings and the level of political and civil regression. The study recommends that Islamic banks have to revise their communication strategies and provide more risk information related to rate of return risk and display commercial risk. In addition, GCC regulators should establish risk disclosure regulations which have to become mandatory for all Islamic banks. To the best of our knowledge, the paper provides the first analysis related to the determinants of corporate risk disclosures of Islamic banks in the Arab Gulf region.

Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia

2017 ◽  
Vol 15 (1) ◽  
pp. 99-115 ◽  
Author(s):  
Azlan Amran ◽  
Hasan Fauzi ◽  
Yadi Purwanto ◽  
Faizah Darus ◽  
Haslinda Yusoff ◽  
...  
Keyword(s):  
Social Responsibility ◽  
Time Frame ◽  
Annual Reports ◽  
Islamic Banks ◽  
Cultural Perspective ◽  
Moral Law ◽  
Content Type ◽  
Environmental Initiatives ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest in reporting their social and environmental initiatives. Design/methodology/approach Content analysis of the annual reports for three full-fledged local Islamic banks in Indonesia and three Islamic banks in Malaysia was carried out for the period of 2007-2011. Findings Results of the study revealed that CSR disclosure of Islamic banks has generally grown both in Malaysia and Indonesia. More specifically, it was found that workplace and community dimensions were the most highly disclosed areas by the Islamic banks in both countries. Research limitations/implications The current study provides a cross-cultural perspective on social responsibility disclosure in Islamic banks across two countries. The study is limited by investigating a five-year time frame. Practical implications By discussing the findings according to the stages of growth model for CSR, the authors suggest that Islamic banks can enhance their responsiveness, and transform their role from being CSR reporters of social responsibility to responders. 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.

scholarly journals Differences in CSR Disclosure in the Annual Reports of Islamic and Conventional Banks: Evidence from Kuwait

2020 ◽  
Vol 16 (12) ◽  
pp. 8
Author(s):  
Ghareeb M. Almutairi ◽  
Mohammad H. J. Almarri ◽  
Ahmad S. Alsamhan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Islamic Banks ◽  
Ethical Business ◽  
Business Behavior ◽  
Conventional Banks ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Over Time

This paper explores the differences in corporate social responsibility disclosure in the annual reports of Islamic and conventional banks operating in Kuwait. A content analysis of the six banks’ annual reports from 2007 through 2009 was conducted to examine their corporate social responsibility practices in relation to the marketplace, workplace, community, and environment. The results show that both types of banks made certain social disclosures in the years studied. Interestingly, despite Islamic Sharia calls for and emphasizes ethical business behavior, the Islamic banks studied disclosed less corporate social responsibility information as compared with conventional banks. Furthermore, the corporate social responsibility information disclosed by the Islamic banks declined noticeably over time. The conventional banks, however, increased their disclosures during the financial crisis of 2008. By measuring and comparing the volume of corporate social responsibility information disclosed by the three Islamic banks and the three conventional banks in Kuwait the results of this study contribute to the corporate social responsibility literature.

scholarly journals PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Lia Dwi Martika
Keyword(s):  
Quantitative Method ◽  
Sampling Technique ◽  
Gulf Cooperation Council ◽  
Profit Sharing ◽  
Positive Influence ◽  
Islamic Banks ◽  
Test Results ◽  
Distribution Management ◽  
Profit Distribution ◽  
Investment Financing

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords������� :���������� Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

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