Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional

Nobanee, Haitham; Ellili, Nejla Ould Daoud

doi:10.1016/j.rser.2015.07.084

Cited by 201 publications

(151 citation statements)

References 37 publications

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“…Similarly, Bank L was the only bank that improved in 2017 with respect to 2015 for the three weights. We confirm our first hypothesis: the Polish banks did not have a relatively high level of involvement with sustainable development, a result in line with previous studies [20][21][22][23][24][25][26].…”

Section: Resultssupporting

confidence: 92%

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Sustainability Performance. A Comparative Analysis in the Polish Banking Sector

Korzeb

Samaniego‐Medina

2019

Sustainability

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This article analyses the Polish banking sector’s involvement with sustainable development through a multidimensional evaluation applying the technique for order preference by similarity ideal solution (TOPSIS) method with different weight vectors. Our results highlight numerous shortcomings in the sustainability performance of commercial banking activities. In fact, there was backsliding during the analysed period (2015–2017), which suggests that supporting sustainability performance was not one of the priorities of the Polish banking sector. However, we found a dichotomy between national and foreign banks. The government-owned banks and national banks showed greater commitment to this issue than did the banks with foreign capital. This finding suggests that banks with foreign capital were not fully interested in sponsoring activities aimed at sustainable development.

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Section: Resultssupporting

confidence: 92%

“…Disclosure of environmental issues is widely neglected by all listed banks. A similar analysis was conducted by Nobanee and Ellili (2016) [20]. They measured corporate sustainability disclosure using annual data for banks in the UAE financial markets.…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability Performance. A Comparative Analysis in the Polish Banking Sector

Korzeb

Samaniego‐Medina

2019

Sustainability

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“…Meutia and Febrianti (2017), found the level of sustainability disclosures of Indonesian and Malaysian Islamic banks with only 26 percent. Nobanee and Ellili (2016), found sustainability disclosures of the Islamic banks very low as compared to the conventional banks in United Arab Emirates UAE. Belal et al (2015), argued that the Islamic banks in Bangladesh failed to provide full sustainability disclosures.…”

Section: Introductionmentioning

confidence: 96%

Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia

Jan¹,

Marimuthu²,

Mohd³

et al. 2018

IJBM

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This paper aims to propose a framework for measuring sustainability practices of the Islamic banking industry in Malaysia. Sustainability practicing and reporting has received limited attention in the Islamic banking literature. The frameworks used for measuring sustainability practices are also found inadequate. This study transformed the Global Reporting Initiative’s GRI sustainability measurement framework in light of Shariah principles to make it compatible for measuring sustainability practices in the Islamic banking industry. The posited framework illuminates the positive theoretical relationship between sustainability practices and banks financial performance from the Islamic perspective. This study lends credence to the Islamic Reporting Initiative IRI envisioned framework of building an international standard sustainability measurement framework for the Islamic banking industry in future. This study may also serve as a launching pad in the process of developing an international standards sustainability measurements framework for the Islamic banking industry in the world.

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“…CSR disclosure is one of the primary obligations of Islamic banks as a form of Islamic banks accountability to God and human beings. However, (Nobanee and Ellili 2016) revealed that the level of CSR disclosure in annual reports of Islamic banks registered in the UAE is lower than conventional banks.…”

Section: Introductionmentioning

confidence: 98%

Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

Ridwan

Mayapada

2020

Journal of Sustainable Finance & Investment

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Purpose: This study aims to investigate the effect of sharia governance to corporate social responsibility disclosure in Indonesia Islamic banks. Design/methodology/approach: The data in this study are taken from the annual reports of ten Islamic banks in Indonesia in the period 2011-2018. The data analysis method used in this study is multiple linear regression analysis. Findings: This study finds that the effectiveness of the board of directors plays a vital role in enforcing corporate social responsibility disclosure. Whereas, the audit committee and sharia supervisory board are found to have no significant effect on corporate social responsibility disclosure in Islamic banks. Research implications: Results of this study reveal that sharia supervisory board in Indonesia Islamic banks only still focuses on the compliance of Islamic banks with the sharia principles regarding the products and operations. Originality/value: The novelty of this study lies in highlighting the effect of sharia supervisory board as a unique characteristic of sharia governance.

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Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional

Cited by 201 publications

References 37 publications

Sustainability Performance. A Comparative Analysis in the Polish Banking Sector

Sustainability Performance. A Comparative Analysis in the Polish Banking Sector

Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia

Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

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