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Corporate social responsibility disclosure: a comparison between Islamic and conventional financial institutions.

Aribi , Zakaria Ali and Gao, Simon S (2010) Corporate social responsibility disclosure: a comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8 (2). pp. 72-91.

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Abstract/Description

Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).

Design/methodology/approach – Using the content analysis approach, the paper examines the influences of Islam on CSRD by looking into the annual reports of 21 conventional financial institutions (CFIs) and 21 IFIs operating in the Gulf region.

Findings – The results show significant differences in the level and the extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and information, including Shari'a supervisory board reports, the “Zakah” and charity donation, and free interest loan.

Originality/value – This paper's contribution to the literature is twofold: the paper reveals the actual difference of CSRD between IFIs and non-IFIs, by comparing the disclosures made by IFIs and non-IFIs; and the paper identifies the extent of influence of Islam upon the CSRD of IFIs.


Item Type: Article
Electronic ISSN: 1985-2517
Uncontrolled Keywords: Corporate social responsibility; Disclosure; Financial institutions; Islam;
University Divisions/Research Centres: The Business School > School of Accounting, Financial Services and Law
Dewey Decimal Subjects: 600 Technology > 650 Management & public relations > 658 General management
Library of Congress Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Item ID: 4916
Depositing User: Mrs Lyn Gibson
Date Deposited: 23 Jan 2012 16:33
Last Modified: 06 Dec 2012 16:14
URI: http://researchrepository.napier.ac.uk/id/eprint/4916

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