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

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS
Md. Abdur Rouf, Md. Alamgir Hossan, A.N.M. Jahangir Kabir
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引用次数: 0

摘要

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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CSR reporting practices of Islamic and conventional banks based on ownership differences
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.
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来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
期刊介绍: ACS Applied Bio Materials is an interdisciplinary journal publishing original research covering all aspects of biomaterials and biointerfaces including and beyond the traditional biosensing, biomedical and therapeutic applications. The journal is devoted to reports of new and original experimental and theoretical research of an applied nature that integrates knowledge in the areas of materials, engineering, physics, bioscience, and chemistry into important bio applications. The journal is specifically interested in work that addresses the relationship between structure and function and assesses the stability and degradation of materials under relevant environmental and biological conditions.
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