Corporate social responsibility and Islamic and conventional banks performance: a systematic review and future research agenda

Tasnia, Mashiyat and Syed Jaafar Alhabshi, Syed Musa and Rosman, Romzie (2021) Corporate social responsibility and Islamic and conventional banks performance: a systematic review and future research agenda. Journal of Sustainable Finance & Investment. pp. 1-21. ISSN 2043-0795 E-ISSN 2043-0809

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Abstract

This study conducts a systematic literature review on corporate social responsibility (CSR) disclosure and Islamic and conventional banks’ financial performance. Several studies show a relation between CSR disclosure and bank performance. This research critically reviews the theoretical perspectives, impacts, issues and suggests future research based on the reviewed articles. This study uses a systematic review method to analyse 34 articles published between 1994 and 2020. The articles are published in 28 different journals, and notable journals include the Journal of Banking and Finance, Journal of Business Ethics and Review of Quantitative Finance and Accounting. This study also highlighted the issues, gap of CSR indicators, performance evaluation of conventional and Islamic banks and theoretical underpinnings. The findings of the systematic review show that the majority of the countries still follow voluntary CSR disclosure. Besides, studies emphasizing CSR and Islamic banks are limited. The theoretical perspective of Islamic banks CSR is required to develop based on Islamic principle. Lastly, this study highlighted 25 future research questions based on the review of prior literature. Future research questions will help researchers fill the existing research gap and contribute to CSR research in banking.

Item Type:	Article (Journal)
Additional Information:	8720/89775
Uncontrolled Keywords:	Systematic review; literature review; corporate social responsibility;financial performance; Islamic banks;conventional banks
Subjects:	H Social Sciences > HG Finance > HG3368 Islamic Banking and Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	Dr. ROMZIE ROSMAN
Date Deposited:	23 May 2021 15:51
Last Modified:	24 Jun 2021 11:24
URI:	http://irep.iium.edu.my/id/eprint/89775

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