Literature Review Of Csr

The content analysis method was applied to gauge CSR volume from the annual reports (the year 2006) of seven Islamic banks across seven countries This study investigated the impact of ethical identity on market value or performance of Islamic banks, in the case of Bangladesh.

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Although CSR is an extensively studied topic, a systematic, comprehensive and diverse review in the domain of CSR and Islamic banking is missing.

This paper intends to present a broad review of this domain.

Through a state-of-the-art review, we have divided the paper into different sections, the first two are general i.e.

CSR measurement, it deals with measuring methods of CSR in Islamic banking, and CSR theories, it gives a brief overview of theories referred in under-review studies.

This is the highest order moral position representing the Islamic view of takes place within a framework of social relations.

Fundamental to an Islamic perspective on social reporting is an understanding of the concepts of accountability, social justice and ownership that are central to social relations (Maali et al. Islamic banking refers to a system of banking which is consistent with the principles of Islamic law (Shariah)…199), and that Islamic bank should be socially responsible regardless of the financial consequences, positive or negative.This belief is enshrined in the Islamic worldview, guided by Shariah…He classifies the CSR for Islamic banks into two forms i.e.mandatory and recommended forms, according to the degree of importance They have defined the maslahah-pyramid as a framework for implementation of CSR.While, stakeholder groups including customers, employees, community members, managers, regulatory officers and Shariah advisers of Islamic banking They have built an argument in favor of CSR through the narrative of Islamic business ethics and Islamic commitment to social justice and brotherhood.They have deliberately considered CSR in the context of philanthropy.This study included 21 IFIs and 21 CFIs in the sample and considered annual reports of the year 2004 for content analysis This is a case-study of an Islamic bank of Malaysia.In this study, they have considered a longitudinal data from annual reports during the years 1992–2005 of Islamic bank under-study for CSR disclosure analysis This study has empirically explained the determinants of CSR disclosure of Islamic banks.The identity method was utilized for content analysis of annual reports for the year 2002–2004.The sample of the study was 7 Islamic banks of the Gulf region The purpose of this study was to explore factors which customers consider important while selecting an Islamic bank.


Comments Literature Review Of Csr


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