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Corporate Social Responsibility Disclosure (A Comparison between Islamic and Conventional Financial Institutions in Bahawalpur Region)

Author

Listed:
  • Muhammad Taimoor Hassan
  • Ambreen Kausar
  • Huma Ashiq
  • Hefza Inam
  • Humara Nasar
  • Rabia Amjad
  • Muhammad Arfan Lodhi

Abstract

Purpose--The purpose of this paper is to compare the Corporate Social Responsibility practices in Islamic and Conventional banking. And the working of CSR in both IFIs and CFIs or either both institution work on same pattern. Design/methodology/approach- - By using content analysis approach, the paper examines the working of Corporate Social Responsibility practices in 10 Islamic banks and 10 Conventional banks. Findings--The results show positive & little significant difference in the level and the degree of the disclosures between Islamic and Conventional banking. This difference is due to expose of IFIs by religious Islam. Originality/value- - This paper¡¯s contribution to the literature shows the actual difference of CSRD by comparing disclosures between Islamic and Conventional banking. The paper shows the level of pressure of Islamic concepts and beliefs on CSRD in Islamic banking. Keywords- - Corporate Social Responsibility, Disclosure, Islam, Financial institutions, Islamic Banking, Conventional banking. ?

Suggested Citation

  • Muhammad Taimoor Hassan & Ambreen Kausar & Huma Ashiq & Hefza Inam & Humara Nasar & Rabia Amjad & Muhammad Arfan Lodhi, 2012. "Corporate Social Responsibility Disclosure (A Comparison between Islamic and Conventional Financial Institutions in Bahawalpur Region)," International Journal of Learning and Development, Macrothink Institute, vol. 2(1), pages 628-642, February.
    • Handle: RePEc:mth:ijld88:v:2:y:2012:i:1:p:628-642
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    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Mervyn K. Lewis, 2001. "Islam and accounting," Accounting Forum, Taylor & Francis Journals, vol. 25(2), pages 103-127, June.
    3. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
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    Cited by:

    1. Andrew Munthopa Lipunga, 2013. "Corporate Social Responsibility Reporting by Commercial Banks in Annual Reports: Evidence from Malawi," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 88-101, September.
    2. Majid Khan & James C. Lockhart & Ralph J. Bathurst, 2018. "Institutional impacts on corporate social responsibility: a comparative analysis of New Zealand and Pakistan," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.

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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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