Islamic social finance and corporate social responsibilities during the COVID-19 pandemic: a content analysis of BPMB CSR report

Nik Abdul Majid, Wan Zurina and Madah Marzuki, Marziana and Rosman, Romzie and Kamal Nasser, Siti Dalina Tumiran (2026) Islamic social finance and corporate social responsibilities during the COVID-19 pandemic: a content analysis of BPMB CSR report. Journal of Islamic Accounting and Business Research, 17 (7). pp. 2626-2646. ISSN 1759-0817 E-ISSN 1759-0825

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Abstract

Purpose – This study aims to explore on how the Islamic social finance mechanism, specifically zakat, influences the corporate social responsibilities (CSRs) of Bank Pembangunan Malaysia Berhad (BPMB) before and during the COVID-19 pandemic. Design/methodology/approach – A content analysis was used to examine the disclosure of BPMB for six years (2015-2020). This duration covers the period before and during the COVID-19 pandemic. The content analysis was then analysed manually and also by using NVivo. Findings – It is apparent that BPMB not only actively engages in CSR activities, especially during difficult times like the COVID-19 pandemic, but also fulfils its religious commitments by making regular zakat payments. The finding also shows that BPMB concentrates more on CSR that covers all population, especially during the COVID-19 pandemic. Practical implications – This study provides implication to the body of knowledge by highlighting the connection between zakat and CSR and implication to the society and regulators on how zakat plays a role in CSR activities before and during the COVID-19 pandemic.

Item Type:	Article (Journal)
Uncontrolled Keywords:	CSR, Zakat, Islamic social finance, COVID-19 pandemic
Subjects:	BPH Islamic Banking & Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	PROF. DR. ROMZIE ROSMAN
Date Deposited:	16 Oct 2026 16:32
Last Update:	16 Oct 2026 16:32
Queue Number:	2026-10-Q5650
URI:	http://irep.iium.edu.my/id/eprint/132002
Indexed In:	WOS and SCOPUS, Google Scholar

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