scholarly journals Disclosure of Corporate Social Responsibility in Islamic Banks and Conventional Banks and their Determinants

2020 ◽  
Author(s):  
Indah Dahlia ◽  
Dian Imanina Burhany ◽  
Sumiyati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social

Linkage between corporate governance and corporate social responsibility in banking sector of Bangladesh

2015 ◽  
Vol 02 (04) ◽  
pp. 1550036 ◽  
Author(s):  
Syed Moudud-Ul-Huq
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Islamic Banks ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Conventional Banks ◽  
Corporate Social ◽  
Better Than

This paper has been made to analyze the linkage between corporate governance and corporate social responsibility. From analysis, it is found that Eastern Bank Ltd. (EBL) performs better than other selected banks but not enough in practicing corporate social responsibility. While, conventional banks are more imperative than Islamic banks as all the indicators cover its benchmark apart from return on total assets. It has proved that there is a significant relationship among return on equity, earnings per share, corporate governance and corporate social responsibility but corporate social responsibility has shown little impact on corporate performance.

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 Client Awareness and Perception of CSR Activities in Islamic and Conventional Banks: a Survey in Bahrain

ETIKONOMI ◽  
2019 ◽  
Vol 18 (1) ◽  
Author(s):  
Abdulla Hamzah Al-Hadrami ◽  
Sutan Emir Hidayat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Relationship ◽  
Academic Research ◽  
Islamic Banks ◽  
Positive Perception ◽  
Conventional Banks ◽  
Corporate Social

Corporate social responsibility (CSR) is considered one of the highest priorities of corporations and is one of the hottest topics in academic research, that several researchers found positive significant relationship between company’s performance and CSR activities. The current study aims to explore the clients’ awareness and perception of CSR in Islamic and conventional banks across Bahrain. The study surveyed 305 clients, 175 from the Islamic banks, and 130 from the conventional banks. The results indicated that the clients of Islamic banks are more aware of their banks CSR activities than the clients of the conventional banks. With regard to the clients’ perception of their banks CSR, it has been found that Islamic banks clients have more positive perception about their banks’ CSR than those of the conventional banks. Additionally, the results indicated that there are statistically significant differences in the clients’ awareness and perception of banks’ CSR activities when the clients are grouped according to age, income, education, and bank type.

scholarly journals The Impact of Financial Performance on Corporate Social Responsibility: An Empirical Analysis of Conventional and Islamic Banks of Pakistan

2018 ◽  
Vol 2 (2) ◽  
pp. 01-18
Author(s):  
Ummara Fatima ◽  
Uzma Bashir
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Annual Reports ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The study explores how financial performance (FP) affects the corporate social responsibility (CSR) of the banking sector of Pakistan. Further, it also elaborates the comparison between FP and CSR of Islamic and conventional banks of Pakistan. The study is based on the annual reports of banks listed at Pakistan Stock Exchange (PSE) for the years 2010-2016. The study used several panel data diagnostic tests and three regression models to check the relationship between FP and CSR of Islamic and conventional banks of Pakistan, while taking leverage and size as control variables. The results indicate that in case of conventional banks the relationship between ROE and CSR is negative. Here, the results are consistent with the agency theory which states that investment in CSR related activities is a waste of resources. While return on asset (ROA) is depicting negative and insignificant relationship with CSR, which depicts that FP does not have any impact on the investment in CSR initiatives. In the case of Islamic banks, the relationship between return on equity (ROE) and CSR is positive and significant. Here, the results support social contract and stakeholder theories. The research has important practical consequences that will help the banking industry managers to adopt optimal investment strategies about CSR related activities. The study provides guidelines to conventional banks to invest more in CSR in the same way Islamic banks are doing. The findings of the study lay some foundations upon which a more detailed analysis of CSR of banks could be based.

scholarly journals A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach)

2018 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Moh. Bahrudin ◽  
Ahmad Habibi ◽  
Muhammad Iqbal
Keyword(s):  
Corporate Social Responsibility ◽  
Comparative Analysis ◽  
Social Responsibility ◽  
Commercial Banks ◽  
T Test ◽  
Social Reporting ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social

This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure.

Corporate social responsibility of Islamic and conventional banks

2019 ◽  
Vol 14 (4) ◽  
pp. 582-600 ◽  
Author(s):  
Elisa Aracil
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Informal Institutions ◽  
Emerging Countries ◽  
Islamic Banks ◽  
Content Type ◽  
Csr Strategies ◽  
Conventional Banks ◽  
Explicit Csr ◽  
Corporate Social

PurposeThe purpose of this paper is to compare the sustainability practices of Islamic and conventional banks, with the aim of evaluating whether their Corporate Social Responsibility (CSR) strategies converge or diverge in response to formal and informal institutions in an emerging country.Design/methodology/approachDrawing on institutional theory, this study contextualizes the competitive scenario through the National Business System (NBS) framework, and showcases the CSR strategies employed by large conventional and Islamic banks in Turkey. CSR patterns are examined from different angles such as motivations, strategy, actions and institutional results.FindingsWithin the same institutional environment, Islamic and non-Islamic banks combine convergent and divergent models to accommodate institutional realities in their CSR policies. Islamic banks exhibit an implicit commitment to CSR that is mostly based on informal institutions, whereas conventional banks use explicit CSR strategies as a means to fill the voids in formal institutions. In addition, philanthropy-oriented CSR prevails in Islamic banks, as opposed to the CSR actions associated with core business that are followed by conventional banks.Social implicationsAn increased focus on formal institutions and explicit CSR actions by Islamic banks may further contribute to social well-being in emerging countries.Originality/valueThis study contributes to the paucity of research, from an institutional perspective, related to CSR practices amongst Islamic and conventional banks in emerging countries.

Corporate social responsibility disclosures (CSRDs) in the banking industry: a study of conventional banks and Islamic banks in Malaysia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tze Kiat Lui ◽  
Mohd Haniff Zainuldin ◽  
Ahmad Nazri Wahidudin ◽  
Chuan Chew Foo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Least Square ◽  
Ownership Concentration ◽  
Islamic Banks ◽  
Content Type ◽  
Conventional Banks ◽  
Corporate Social ◽  
The Impact

PurposeThe purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as Malaysian banks have different shareholding patterns that are more highly concentrated than those in the developed economies, this study also investigates the impact of ownership concentration on CSRD in both types of banks.Design/methodology/approachThis study employs hand-collected corporate social responsibility (CSR) data from the annual and sustainability reports of 21 conventional banks and 16 Islamic banks in Malaysia during 2010–2017. The data are then run using the pooled ordinary least square (OLS) with robust standard errors and robust regressions models together with all possible factors determining CSRD in the banking sector.FindingsThis study discovers that Islamic banks disclose a higher level of total CSRD than their conventional counterparts after controlling a number of important determinants of CSRD. These results remain consistent for four different dimensions of CSRD, i.e. employees, communities, environment and products and services. In relation to the impact of ownership concentration on CSRD level, the results show that high ownership concentration reduces the level of CSRD by Malaysian banks. However, in an additional interaction test, the result exhibits a complementary relationship between Islamic banks and ownership concentration in influencing CSRD level.Research limitations/implicationsThis study finds that the principle of Islamic accountability has been internalised by Islamic banks, and shaped them to put equal emphasis on the disclosure of CSR practices and the financial information disclosure.Practical implicationsIt is recommended for all banks to ensure the integration of a more comprehensive ethical system, such as theological ethical values in every aspect of their business activities. The findings from this study also highlight the necessity for the central bank to increase their monitoring role, especially towards banks with a more concentrated ownership structure by limiting the size of shareholdings by any particular types of owners.Originality/valueOnly a few studies have compared CSR practices between these two types of banks, and most of them are descriptive and qualitative in nature. This study is the first that uses a robust model with a high R-squared value, which control for all possible factors determining CSRD in the banking sector.

scholarly journals Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah

2021 ◽  
Vol 9 (1) ◽  
pp. 73-89
Author(s):  
Sartini Wardiwiyono ◽  
◽  
Arty Fitria Jayanti ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Annual Reports ◽  
Observation Data ◽  
Islamic Banks ◽  
Corporate Social

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

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