IDEAS home Printed from https://ideas.repec.org/a/eme/jfrapp/v8y2010i2p72-91.html
   My bibliography  Save this article

Corporate social responsibility disclosure

Author

Listed:
  • Zakaria Ali Aribi
  • Simon Gao

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.

Suggested Citation

  • Zakaria Ali Aribi & Simon Gao, 2010. "Corporate social responsibility disclosure," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 8(2), pages 72-91, October.
  • Handle: RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91
    DOI: 10.1108/19852511011088352
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/19852511011088352/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/19852511011088352/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/19852511011088352?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zakaria Ali Aribi & Thankom Arun, 2015. "Corporate Social Responsibility and Islamic Financial Institutions (IFIs): Management Perceptions from IFIs in Bahrain," Journal of Business Ethics, Springer, vol. 129(4), pages 785-794, July.
    2. Ataur Belal & Omneya Abdelsalam & Sardar Nizamee, 2015. "Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010)," Journal of Business Ethics, Springer, vol. 129(4), pages 769-784, July.
    3. Darus, Faizah & Ahmad Shukri, Nurul Huda & Yusoff, Haslinda & Ramli, Aliza & Mohamed Zain, Mustaffa & Abu Bakar, Nur Ain, 2017. "Empowering social responsibility of Islamic organizations through Waqf," Research in International Business and Finance, Elsevier, vol. 42(C), pages 959-965.
    4. Matteo Rossi & Jamel Chouaibi & Salim Chouaibi & Wafa Jilani & Yamina Chouaibi, 2021. "Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms," JRFM, MDPI, vol. 14(8), pages 1-15, August.
    5. Muhammad Bilal Zafar & Ahmad Azam Sulaiman, 2019. "Corporate social responsibility and Islamic banks: a systematic literature review," Management Review Quarterly, Springer, vol. 69(2), pages 159-206, June.
    6. Tze Kiat Lui & Mohd Haniff Zainuldin, 2022. "Do foreign banks disclose corporate social responsibility practices more than their local counterparts? Empirical evidence of an emerging market context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1855-1870, September.
    7. Sadaf Ehsan & Mian Sajid Nazir & Mohammad Nurunnabi & Qasim Raza Khan & Samya Tahir & Ishfaq Ahmed, 2018. "A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy," Sustainability, MDPI, vol. 10(8), pages 1-18, August.
    8. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    9. Chengli Shu & Hammad Bin Azam Hashmi & Zhenxin Xiao & Syed Waqar Haider & Mishal Nasir, 2022. "How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020," Journal of Business Ethics, Springer, vol. 181(2), pages 471-494, November.
    10. Khaled O. Alotaibi & Mohammad M. Hariri, 2021. "Content Analysis of Shariah-Compliant Investment Equity Funds in KSA: Does Social Justice Matter?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-1, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jfrapp:v:8:y:2010:i:2:p:72-91. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.