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This is a Content Analysis study.

September 23, 2025

Analysis of Corporate Social Responsibility Disclosure of Indonesian Islamic Banking Based on the Islamic Social Reporting Index (ISR Index)

Key Points

CSR disclosure varies among Islamic banks, with some lacking sufficient reporting on social accountability.
The analysis found that only two of the evaluated banks disclosed CSR according to the ISR index guidelines.
Content analysis method was used to evaluate financial reports from three Indonesian Islamic banks during 2022-2023.
The findings highlight the need for improved transparency and accountability in CSR practices among Islamic banks.

Abstract

In an era that increasingly prioritizes transparency and social accountability, disclosure of Corporate Social Responsibility (CSR) has become an integral part of corporate strategy, including in Islamic banking. CSR is not only related to economic aspects, but must also reflect social, ethical, and sustainability values that are in line with Islamic sharia principles. In Indonesia, Islamic banking is expected to focus not only on profitability but also on the social impact generated from their business activities, which is reflected in CSR disclosure. The purpose of this study was to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and sample used include the financial statements of Bank Mega Syariah, Bank Syariah Indonesia, and Bank Muamalat Indonesia in 2022-2023. The results of the study show that not all Islamic banks including BMS, BSI and BMI disclose ISR formatively. Only Bank Syariah and Bank Muamalat Indonesia disclose ISR informatively. Bank Mega Syariah does not disclose ISR formatively.

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Analysis of Corporate Social Responsibility Disclosure of Indonesian Islamic Banking Based on the Islamic Social Reporting Index (ISR Index)

Key Points

Abstract

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