The objective of this study is twofold: to examine the patterns that govern social reporting with reference to an Islamic framework and to identify the moral legitimacy factors that influence them. We select 146 publicly listed Sharia‐compliant companies and classify the disclosures in their annual reports according to an Islamic framework that categorises items as either Required, Expected or Desired to indicate the degree of importance each item carries from an Islamic perspective. Based on this framework, we then analyse moral legitimacy factors, specifically the type of Sharia screening body and the proportion of Muslims in the population, that may influence the prioritisation of the different categories of social reporting. We find that disclosures that fall into the Required category of our framework—especially those that relate to companies’ involvement in “haram” activities (activities not permissible in Islam)—are still few among the companies studied. Our research also reveals that both moral legitimacy factors under investigation influence the three categories of social reporting, although in different ways. This research contributes to the existing literature by empirically examining how organisations prioritise their disclosure of virtues and the moral legitimacy factors that influence that prioritisation.

中文翻译：

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伊斯兰框架下的社会报告模式及其影响其道德合法性的因素

这项研究的目的是双重的：检查参照伊斯兰框架管理社会报告的模式，并确定影响它们的道德合法性因素。我们选择了146家符合伊斯兰教法的公开上市公司，并根据伊斯兰框架将其年度报告中的披露分类为“必需”，“期望”或“期望”从伊斯兰的角度表明每个项目的重要性。然后，基于此框架，我们分析道德合法性因素，特别是伊斯兰教法筛查机构的类型以及穆斯林在人口中的比例，这些因素可能会影响不同类别的社会报告的优先级。我们发现披露属于必填项我们所研究的公司中，我们框架的类别（尤其是与公司参与“危害”活动（伊斯兰教中不允许的活动）有关的框架）仍然很少。我们的研究还表明，尽管有不同的方式，但所调查的两个道德合法性因素都会影响社会报告的三类。这项研究通过经验检验组织如何优先考虑其美德的披露以及影响该优先考虑的道德合法性因素，为现有文献做出了贡献。