Aribi, Zakaria Ali, Gao, Simon S and Gao, Simon S (2012) Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27 (2). pp. 199-222. ISSN 0268-6902

Abstract/Description

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR)
and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a
focus on an analysis of narrative reporting.
Design/methodology/approach – Using content analysis, this study analyzes the narrative
disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region.
Findings – This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the
largest part of CSRD produced by the IFIs is the disclosure of reports of the Shari’a Supervisory Board.
IFIs also disclose other Islamic information (e.g. “Zakah” and charity donation, and free interest loan) and
report on their compliancewith Islamalongwith information of philanthropy, employees and community.
Originality/value – This study provides a valuable contribution to researchers and practitioners, as
it extends the understanding of how the narrative disclosures on CSR were produced by IFIs and the
influence of religion on CSRD.

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