Paper Examination of Corporate Social-Environmental Disclosure
The paper has three main purposes in exploring the practices of corporate social and environmental responsibility in Islamic banks, in 3 different countries; Indonesia, Malaysia and Australia.
The practice is evaluated by investigating corporate social and environmental disclosures (CSED) in the annual reports through content analysis method. Firstly, it discusses the CSED level in the annual reports. Secondly, it describes the information contain in disclosure sections. Thirdly, to provide insight into CSED practice, this study calculates how much information they disclose in the annual reports.
The items of disclosure were constructed from two papers examining the CSED in Australian public companies from the recent years. The analysis reveals that there are differences in CSED practices among Islamic banks from different countries. A bank which considered as community bank obtained high scores both for the quantity and quality in disclosing information of social and environment. It is also indicates that CSED practice in Indonesia and Malaysia is generally low compared to its practice in Australia.
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2. An examination of corporate…pdf
Source : IIUM International Accounting Conference III (INTAC III)Islam and Accounting : towards enhancing accountability, governance and performance 26-28 june, Pan Pacific Hotel, Kuala Lumpur, Malaysia
