Purpose

The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries).

Design/methodology/approach

Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing.

Findings

This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not.

Originality/value

This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

中文翻译：

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QISMUT+3伊斯兰企业社会责任比较分析

目的

本研究的目的是分析企业社会责任 (CSR) 披露对伊斯兰银行财务业绩的影响，这些国家是为国际伊斯兰银行资产做出贡献的 9 个主要市场（印度尼西亚、马来西亚、沙特阿拉伯、阿联酋、科威特、卡塔尔、土耳其、巴林和巴基斯坦或更进一步将被称为 QISMUT + 3 个国家）。

设计/方法/方法

伊斯兰社会报告披露指数 (ISRDI) 被用作伊斯兰银行 CSR 绩效的基准，其中包含伊斯兰金融机构会计和审计组织指定的 CSR 标准项目汇编。二手数据是从各银行的年报中收集的，并使用回归分析技术进行统计测试。

发现

本研究发现，以 ISRDI 衡量的 CSR 披露对财务绩效有积极影响。除了“环境”子类别外，几乎所有 ISRDI 子主要类别都对财务业绩产生积极影响。ISRDI 最高的主要子类别是“公司治理”类别 (82%)，“环境”类别 (13%) 最低。对于阿联酋、科威特和土耳其，ISRDI 受到财务业绩的积极影响，而本研究中的其他国家则没有。

原创性/价值

这项研究强调了社会责任实践作为商业道德的一部分在九个坚持宗教价值的国家中所带来的经济效益。因此，本研究成果的发展对于后续研究是非常开放的。