Articlediamond2022

RELATIONSHIP BETWEEN BOARD INDEPENDENCE AND CSR SPENDING OF ISLAMIC BANKS IN BANGLADESH

23 citations0/0 files storedJournal of Islamic Monetary Economics and Finance

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Islamic Finance and Banking Studies Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

This study examines the relationship between board independence and CSR expenditures on education, health and human and disaster relief for the case of Islamic banks in Bangladesh, Using unbalanced panel data from 2010 to 2020, the results indicate that board independence is positively and significantly associated with CSR expenditures on education and human and disaster relief sectors but is insignificantly related to the CSR expenditure on health. Thus, in forming the governance framework of Islamic banks, there is a need to have board independence to promote the social responsibility of Islamic banks. Indeed, our results suggest that it should be a regulatory requirement.

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References

2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector 2017The Influence of Board Composition on Sustainable Development Disclosure 2018An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues 2018Independent directors' background and CSR disclosure 2019Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan 2013The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries 2017Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia

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