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Corporate social responsibility disclosure and cost efficiency of Islamic banks: evidence from GCC countries

In: Handbook of Banking and Finance in Emerging Markets

Author

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  • Anas Mohammad Hussein Al-Jbour
  • Lei Xu
  • Damien Wallace
  • Guodong Yuan

Abstract

This study examines the link between corporate social responsibility (CSR) disclosure and three proxies of cost efficiency, namely, pure technical efficiency (PTE), overall technical efficiency (OTE), and scale efficiency (SE). We estimate the cost efficiency of Islamic banks in the Gulf Cooperation Council (GCC) region by taking an input-orientation approach and a single-stage data envelopment analysis (DEA) model. We also analyze the content of annual reports and develop a comprehensive CSR index. Our overall findings show a lack of significant relationships between the three cost efficiency proxies and the overall CSR disclosure index. However, our disaggregated analyses show that the CSR dimensions of mission and vision and commitment towards community are significantly related to the banks' PTE. The CSR dimension of commitment towards community is significantly related to the banks' OTE. For robustness, we adopt an instrument variable test to confirm our primary findings.

Suggested Citation

  • Anas Mohammad Hussein Al-Jbour & Lei Xu & Damien Wallace & Guodong Yuan, 2022. "Corporate social responsibility disclosure and cost efficiency of Islamic banks: evidence from GCC countries," Chapters, in: Duc K. Nguyen (ed.), Handbook of Banking and Finance in Emerging Markets, chapter 18, pages 345-365, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20452_18
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    Keywords

    Development Studies; Economics and Finance;

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