Title: Mentoring Islamic banks: the extent of the adoption of Bangladeshi CSR disclosure practices by Jaiz Bank Nigeria
Authors: Umar Habibu Umar; Md Harashid Haron; Sulaiman Musa
Addresses: Department of Accounting, Yusuf Maitama Sule University Kano, Nigeria ' Accounting Section, School of Management, Universiti Sains Malaysia, Penang, Malaysia ' Department of Accountancy, School of Management Studies, Kano State Polytechnic, Kano, Nigeria
Abstract: This study explored the extent of adopting Bangladeshi Islamic banking industry CSR disclosure practices by Jaiz Bank Nigeria, Plc (Jaiz Bank hereafter). This is because Islami Bank Bangladesh Limited (IBBL henceforth) mentored Jaiz Bank for many years. Hence, Jaiz Bank is expected to substantially adopt the disclosure practices of IBBL. The data were generated from the annual reports and accounts of the two banks from 2013 to 2018. The findings of the study showed that Jaiz Bank and IBBL fall within the same range of disclosure indexes for the marketplace and employment dimensions. But in the case of community and social development and environmental dimensions, the disclosure indexes of IBBL exceeded those of Jaiz Bank. The widest gap exists in the case of the environmental disclosure index whereby IBBL was found to have strongly disclosed environmental issues but Jaiz Bank did not.
Keywords: corporate social responsibility; CSR; Islamic Banks; Jaiz Bank Nigeria; Islami Bank Bangladesh Limited; IBBL; CSR disclosure practices.
International Journal of Business Governance and Ethics, 2022 Vol.16 No.1, pp.106 - 127
Received: 14 Aug 2020
Accepted: 16 Nov 2020
Published online: 01 Dec 2021 *