CSR reporting practices of Islamic and conventional banks based on ownership differences

IF 2.5 Q2 BUSINESS, FINANCE
Md. Abdur Rouf, Md. Alamgir Hossan, A.N.M. Jahangir Kabir
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Abstract

Purpose This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks in Bangladesh and to investigate whether ownership and the level of CSR reporting are connected. Design/methodology/approach This study uses the content analysis method to examine 150 annual reports from the 30 listed banking companies as its sample. The data are fitted to an ordinary least square regression model to determine the impact of independent factors on the overall CSR reporting score. Findings The study’s findings show that, on average, Islamic and conventional banks (ICBs) in Bangladesh disclose CSR data at rates of 46.27% and 43.44%, respectively, ranging from 14.15% to 76.32%. Furthermore, according to the study, ICBs’ public share ownership and CSR reporting showed a significant relationship. Conversely, institutional share ownership and foreign share ownership have been found to have no significant relationship with CSR reporting in conventional banks, but institutional share ownership has been found to have a significant relationship with the CSR reporting in Islamic banks. Social implications The research is expected to obtain the most accurate situation of Bangladeshi ICBs’ CSR reporting. To formulate regulations in this regard, governmental and other regulatory authorities can also obtain comprehensive information on CSR reporting procedures. Originality/value The paper contributes to the CSR works, as it presents empirical evidence of the effects of ownership distribution on the CSR reporting of ICBs in developing countries such as Bangladesh.
基于所有权差异的伊斯兰银行和传统银行企业社会责任报告实践
目的本研究旨在全面了解孟加拉国伊斯兰银行和主流银行年度报告中企业社会责任(CSR)报告的背景和程度,并探讨所有权与企业社会责任报告水平之间是否存在关联。研究结果研究结果表明,平均而言,孟加拉国伊斯兰银行和传统银行(ICBs)披露企业社会责任数据的比例分别为 46.27% 和 43.44%,从 14.15% 到 76.32% 不等。此外,根据研究,国际商业银行的公众持股比例与企业社会责任报告有显著关系。相反,研究发现机构持股和外资持股与传统银行的企业社会责任报告没有显著关系,但机构持股与伊斯兰银行的企业社会责任报告有显著关系。为了制定这方面的法规,政府和其他监管机构也可以获得有关企业社会责任报告程序的全面信息。原创性/价值本文为企业社会责任研究做出了贡献,因为它提供了所有权分布对孟加拉国等发展中国家综合商业银行企业社会责任报告影响的经验证据。
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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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