Although CSR is an extensively studied topic, a systematic, comprehensive and diverse review in the domain of CSR and Islamic banking is missing. This paper intends to present a broad review of this domain. Through a state-of-the-art review, we have divided the paper into different sections, the first two are general i.e. CSR measurement, it deals with measuring methods of CSR in Islamic banking, and CSR theories, it gives a brief overview of theories referred in under-review studies. While, the other three sections are separated according to the nature of studies i.e. CSR narrative under the Islamic paradigm, CSR disclosure by Islamic banks, and CSR exposition in Islamic banks. At the end of each section, we have included a ‘commentary’ to discuss and summarize major points, highlight trends and issues, provide insights into limitations and suggest future research directions.

Corporate social responsibility and Islamic banks: a systematic literature review

This paper aims to investigate Islamic banking performance based on higher ethical objectives enshrined within Sharī‘ah (Islamic legal rulings); namely, Maqāṣid al-Sharī‘ah. First, we examine the i...

https://www.tandfonline.com/doi/pdf/10.1080/20430795.2020.1848179

Analysing Islamic banking ethical performance from Maqāṣid al-Sharī‘ah perspective: evidence from Indonesia

The aim of this study is to evaluate the level of Corporate Social Responsibility Disclosure in Islamic banks and to analyze the relationship between performance indices Return On Average Assets (ROA) and Return On Equity (ROE) with the corporate social responsibility disclosure. An empirical analysis is conducted, based on the annual reports of 8 Islamic banks for years 2009 and 2010.  A Corporate Social Responsibility Disclosure Index (CRSDI) is constructed. To verify the link between ROA, ROE and CSRDI, regression models are run. The results indicate a lack in disclosing Corporate Social Responsibility, and the regression models show that there is no relation statistically significant between performance indices (ROA, ROE) and CSRD index. Keywords : Islamic bank, ROA, ROE, Corporate Social Responsibility Disclosure, Regression, Content Analysis

/pdf/relationship-between-corporate-social-responsibility-and-39m5yw5l2s.pdf

Relationship between Corporate Social Responsibility and Financial Performance in Islamic Banking

This study explores the relationship between institutional mechanisms and corporate social responsibility (CSR) in both Pakistan and New Zealand. Institutional factors are normally categorised as being either formal or informal. It is argued that a combination of formal institutions and informal institutions in any jurisdiction shape the adoption, or otherwise of CSR by business through its adherence to acceptable governance praxis. Corporate regulation in Pakistan is heavily influenced from elsewhere, especially from British common law. By contrast the institutional realities produce remarkably different outcomes in the two jurisdictions. This study examines which formal and informal institutions influence CSR disclosures, in that businesses disclose CSR practices in response to regulations; cognitive pressures that help people understand and interpret the practice correctly; and, cultural values enforcing the same practice. Quantitative content analyses of a sample of eight listed companies’ annual reports were completed from each country. Reporting and disclosure practices were identified in both. Underlying institutions were then recorded as being recognised, acknowledged or inferred by the respective reporting business. The results highlighted that Pakistani companies disclose more about CSR than those analysed from New Zealand. This result is attributed to the recently developed corporate governance guidelines by the Securities and Exchange Commission of Pakistan. The informal national institutions in both countries also play a vital role in the disparity of disclosures. This is not to suggest that New Zealand listed companies lag behind those in Pakistan with respect to their contribution to CSR initiatives, simply that the disclosure levels between the two favour those companies in Pakistan.

/pdf/institutional-impacts-on-corporate-social-responsibility-a-2tvn8kave6.pdf

Institutional impacts on corporate social responsibility: a comparative analysis of New Zealand and Pakistan

Mitigation of Climate Change and Prevention of Pollution Activities: Environmental Disclosure Practice in Islamic Financial Institutions☆

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.

/pdf/corporate-social-responsibility-disclosure-a-comparison-3zv2atf3eg.pdf

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

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