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Narrative disclosure of corporate social responsibility in Islamic financial institutions.

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

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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.

Item Type: Article
Print ISSN: 0268-6902
Uncontrolled Keywords: Content analysis; corporate social responsibility; disclosure; financial institutions; Islam; Islamic financial institutions; narrative disclosure; narratives; religion
University Divisions/Research Centres: The Business School > School of Accounting, Financial Services and Law
Dewey Decimal Subjects: 300 Social sciences > 380 Commerce, communications & transportation > 381 Commerce
Library of Congress Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Item ID: 5399
Depositing User: Professor Simon Gao
Date Deposited: 14 Jun 2012 12:36
Last Modified: 18 Jun 2012 13:49
URI: http://researchrepository.napier.ac.uk/id/eprint/5399

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