Detail Cantuman

Abstract This paper examines the relationship between
corporate social responsibility (CSR) and financial performance
for Islamic banks in the Gulf Cooperation Council
(GCC) region over the period 2000–2014 by generating
CSR-related data through disclosure analysis of the annual
reports of the sampled banks. The findings of this study
indicate that there is a significant positive relationship
between CSR disclosure and the financial performance of
Islamic banks in the GCC countries. The results also show
a positive relationship between CSR disclosure and the
future financial performance of GCC Islamic banks,
potentially indicating that current CSR activities carried
out by Islamic banks in the GCC could have a long-term
impact on their financial performance. Furthermore,
despite demonstrating a significant positive relationship
between the composite measure of the CSR disclosure
index and financial performance, the findings show no
statistically significant relationship between the individual
dimensions of the CSR disclosure index and the current
financial performance measure except for ‘mission and
vision’ and ‘products and services’. Similarly, the empirical
results detect a positive significant association only
between ‘mission and vision’ dimension and future financial
performance of the examined banks.
Keywords CSR disclosure  Financial performance 
Islamic banks in the GCC