ABSTRACT

This study conducts a systematic literature review on corporate social responsibility (CSR) disclosure and Islamic and conventional banks’ financial performance. Several studies show a relation between CSR disclosure and bank performance. This research critically reviews the theoretical perspectives, impacts, issues and suggests future research based on the reviewed articles. This study uses a systematic review method to analyse 34 articles published between 1994 and 2020. The articles are published in 28 different journals, and notable journals include the Journal of Banking and Finance, Journal of Business Ethics and Review of Quantitative Finance and Accounting. This study also highlighted the issues, gap of CSR indicators, performance evaluation of conventional and Islamic banks and theoretical underpinnings. The findings of the systematic review show that the majority of the countries still follow voluntary CSR disclosure. Besides, studies emphasizing CSR and Islamic banks are limited. The theoretical perspective of Islamic banks CSR is required to develop based on Islamic principle. Lastly, this study highlighted 25 future research questions based on the review of prior literature. Future research questions will help researchers fill the existing research gap and contribute to CSR research in banking.

摘要

本研究对企业社会责任（CSR）披露以及伊斯兰和传统银行的财务绩效进行了系统的文献综述。多项研究表明企业社会责任披露与银行绩效之间存在关系。本研究批判性地回顾了理论观点、影响和问题，并根据回顾的文章提出了未来的研究建议。本研究采用系统综述方法分析了 1994 年至 2020 年间发表的 34 篇文章。这些文章发表在 28 种不同的期刊上，著名期刊包括《Journal of Banking and Finance》、《Journal of Business Ethics》和《Review of Quantitative Finance and Accounting》。本研究还强调了企业社会责任指标的问题、差距、传统银行和伊斯兰银行的绩效评估以及理论基础。系统审查的结果表明，大多数国家仍然遵循自愿的企业社会责任披露。此外，强调企业社会责任和伊斯兰银行的研究也很有限。伊斯兰银行企业社会责任的理论视角需要基于伊斯兰原则来发展。最后，本研究基于对先前文献的回顾，强调了 25 个未来的研究问题。未来的研究问题将帮助研究人员填补现有的研究空白，并为银行业的企业社会责任研究做出贡献。