Title: Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries

Authors: Sana Ben Ghodbane; Said Boubchir

Addresses: RIM RAF Research Unit, Institute of High Commercials Studies of Carthage, Carthage Presidence, 2016, Tunis, Tunisia ' Institute of High Commercials Studies of Carthage, Carthage Presidence, 2016, Tunis, Tunisia

Abstract: This study focuses on the analysis of CSR disclosure in the annual reports and websites of the 38 Islamic banks operating in GCC countries during 2014. Our objective is twofold: first, to assess the level and practices of CSR disclosure. Then, analyse the determinants of the decisions of such disclosure. The results of the content analysis show that the level of CSR disclosure in Islamic banks is still below average. Corporate governance is the main theme of this disclosure. Regarding the determinants, the results of the multiple regression analysis indicate that the independence of the board of directors, the characteristics of the SSB, the power of the investment account holders and the importance of the Islamic society in the country are the key factors determining CSR disclosure level in the annual reports and websites of Islamic banks in GCC countries.

Keywords: CSR disclosure; Islamic bank; content analysis; governance; AAOIFI.

DOI: 10.1504/IJEA.2020.109925

International Journal of Economics and Accounting, 2020 Vol.9 No.3, pp.238 - 259

Received: 26 Nov 2019
Accepted: 25 Feb 2020
Published online: 29 Sep 2020 *

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