This study aims to assess the extent and quality of corporate social responsibility (CSR)
disclosure practices of Shari'ah Compliant Companies (ShCCs) in Indonesia. Further, the …

There has been no comprehensive or detailed study in respect of social accounting and
reporting practices in the Arab countries of the Middle East. Indeed, very little is known about …

Purpose This paper aims to examine the effect of the independent board of commissioners
and profitability on Islamic social reporting (ISR) disclosure implemented in companies that …

This research aims to examine the effect of carbon emission disclosure on firm value and to
reveal environmental performance and industrial type as the moderating variables. This …

Purpose–The purpose of this paper is to develop and test a theoretical model of the
determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of …

Islamic banking has functions that are not merely oriented towards gaining profit but also
related to social roles in society. Muhammad (2010) explain that financial report makers as …

Abstract Islamic Banks (IBs) are considered as having ethical identity, since the foundation
of their business philosophy is closely tied to religion. In this article, we explore whether any …

This paper examines empirically the influence of the Shariah supervisory board (SSB) and
its characteristics on the level of corporate social responsibility (CSR) disclosure in a sample …

Islamic social reporting is becoming a common practice among the top Shariah-approved
companies in Malaysia. Shariah-approved companies are companies that conduct activities …

The last thirty years have witnessed the appearance and rapid expansion of Islamic banking
both inside and outside the Islamic world. Islamic banks provide financial products that do …