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Financial Performance and Social Responsibility-The Case of Islamic Banks: A Theoretical and Empirical Study

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  • Tarek Chenini
  • Ahlem Boubker
  • Sawssen Nafti
  • Mosbah Lafi

Abstract

This article is intended to evaluate the level of disclosure of corporate social responsibility (CSR) in Islamic banks and examine the relationship between the Return on Assets (ROA) and the Return on Equity (ROE) performance indices in relation to the disclosure of the Islamic banks’ corporate social responsibility. In reality, an empirical study was performed over a six-year period from 2009 to 2014, in which the CSR shows that Islamic banks are engaged in a great variety of social activities, both as private or public banks. In fact, empirical research has also found that there is a negative relationship between the corporate social responsibility of Islamic banks and the financial results of the ROA an ROE measures.

Suggested Citation

  • Tarek Chenini & Ahlem Boubker & Sawssen Nafti & Mosbah Lafi, 2021. "Financial Performance and Social Responsibility-The Case of Islamic Banks: A Theoretical and Empirical Study," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(9), pages 1-94, August.
    • Handle: RePEc:ibn:ijefaa:v:13:y:2021:i:9:p:94
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    References listed on IDEAS

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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