Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

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Disaster is one of impacts caused by climate change. The Audit Board of the Republic of Indonesia conducts an audit of state finances management and responsibility in handling the disaster. The success of The Audit Board of the Republic of Indonesia was partly driven by The Audit Board of the Republic of Indonesia’s internal audit performance, namely the Inspectorate General which provided consultations to add value for the The Audit Board of the Republic of Indonesia work unit. However, The Audit Board of the Republic of Indonesia work unit expects that Inspectorate General has more consultative and not impressed as an external auditor in carrying out the consultation. The purpose of this research was to improve and enrich the communication of Inspectorate General internal auditors in carrying out the consultation. This research used symbolic interaction theory by George Herbert Mead. This paper is a compilation of several relevant data sources. They were collected systematically, and then analyzed in-depth and critical evaluation to provide the research finding in narrative. The result showed that management of mind, self, and society can play important role in carrying out the consultation. Besides, the use of symbol and nonverbal communication may increase good relationship in the consultation. Inspectorate General needed to improve its auditors competence to manage symbolic interaction in carrying out the consultation in order to be more consultative.