Corporate social responsibility disclosure

Simon S. Gao

183 citations0/0 files storedJournal of financial reporting & accounting

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Islamic Finance and Banking Studies

Abstract

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.

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References

1990Basic Content Analysis 2002Introduction 1997Disclosure level and the cost of equity capital.1995Corporate social and environmental reporting 1983The Cultural Relativity of Organizational Practices and Theories 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 1999Exploring the reliability of social and environmental disclosures content analysis

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2011CSR disclosures and its determinants: evidence from Malaysian government link companies 2011Narrative disclosure of corporate social responsibility in Islamic financial institutions 2021Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms 2018A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy 2018The role of human and social board capital in driving CSR reporting

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