Narrative disclosure of corporate social responsibility in Islamic financial institutions

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR)and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with afocus on an analysis of narrative reporting.Design/methodology/approach – Using content analysis, this study analyzes the narrativedisclosures of corporate social responsibility of 21 IFIs operating in the Gulf region.Findings – This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that thelargest part of CSRD produced by the IFIs is the disclosure of reports of the Shari’a Supervisory Board.IFIs also disclose other Islamic information (e.g. “Zakah” and charity donation, and free interest loan) andreport on their compliancewith Islamalongwith information of philanthropy, employees and community.Originality/value – This study provides a valuable contribution to researchers and practitioners, asit extends the understanding of how the narrative disclosures on CSR were produced by IFIs and theinfluence of religion on CSRD.