The sample of study comprised of 47 banks across 13 countries.
The content analysis approach was applied to measure the level of CSR disclosure and other under-study variables They have examined the influence of Islam on CSR by taking a sample of 21 full-fledged Islamic financial institutions of the Gulf region.
At the end of each section, we have included a ‘commentary’ to discuss and summarize major points, highlight trends and issues, provide insights into limitations and suggest future research directions.
The authors would like to acknowledge the kind guidance of the editor-in-chief (Prof. Jörn Block), and the anonymous reviewers for their constructive comments and invaluable suggestions throughout the review process., p.
He classifies the CSR for Islamic banks into two forms i.e.
mandatory and recommended forms, according to the degree of importance They have defined the maslahah-pyramid as a framework for implementation of CSR.
This framework is based upon the general ethical guidelines inferred from the understanding of objectives of Shariah and public interest under the light of Islamic axioms They have developed an ethical identity index to gauge the social disclosure of Islamic banks.
In the index, 78 items are considered across the eight dimensions.
The central focus of this article is on, how to increase charity work (other than Zakat and Qard al Hassan), how it should be distributed so that the optimum benefits can be achieved, what are different strategic factors which can optimize the social and charity value They developed a CSR disclosure index (CDI) comprises of eight issues or dimensions.
In the index, 78 items were considered across eight dimensions.