General Background: Social issues such as poverty, wealth distribution, and social justice remain critical concerns in many countries. Specific Background: In this context, Islamic banks, particularly the 22 institutions operating in Southeast Asia, have the potential to apply social justice principles in their interactions with local communities. Knowledge Gaps: While previous studies have examined the commercialisation of Islamic banking, research exploring how these institutions integrate social justice into their operations is limited. Objectives: This study aims to investigate the social accounting practices of Islamic banks, focusing on disclosures that reflect a commitment to social justice. Methods: Using a qualitative approach, this study analyses data from annual reports and official websites to evaluate how Islamic banks implement social justice in the communities they serve. Results: The findings show that these banks seek to align their disclosures with Islamic spiritual and moral teachings, demonstrating an underlying narrative that emphasises ethical accountability and religious conformity. Novelty: This study contributes to the limited literature bridging Islamic religious values and the pursuit of social goals in financial institutions. Implications: A focus on the misalignment between religious values and banking ethics opens up opportunities for reform among Islamic banks and encourages deeper engagement from stakeholders concerned with ethical financial practices.
Andrianto et al. (Mon,) studied this question.