Analysing Disclosure and Implementation of Corporate Social Responsibility Practice: Case of an Islamic Bank
| Main Authors: | Neyshia Amalina, Neyshia Amalina, Mahfud Sholihin, Mahfud Sholihin, Ahmad Zaki, Ahmad Zaki |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/136292/1/02-Analyzing.pdf https://repository.ugm.ac.id/136292/ http://www.feb.ui.ac.id/the-16th-annual-conference-of-asian-academic-accounting-association-foura/ |
Daftar Isi:
- This study aims to analyse the disclosure as well as the actual implementation of corporate social responsibility (CSR) conducted by an Islamic Bank (hereafter The Bank). This study is conducted by comparing the CSR disclosure and its actual implementation done by The Bank. For the CSR disclosure, we analysed the 2012 published reports such as annual report, audited financial statements, and report of good corporate governance practices; while for the actual implementation of CSR, we analysed data collected via observation and interviews. In analysing data we use six themes of Islamic Social Reporting (ISR) index as the reference. The results of this study indicate that the disclosure of CSR activities reported by the Bank are about 36% of the ISR Index, while its actual implementations are about 72% of the ISR index. Generally, it implies that the disclosures as well as the actual implementation of CSR done by the Bank do not fulfil all ISR Index. Keywords: Corporate social responsibility . Corporate social responsibility disclosure . Corporate social responsibility implementation· Islamic social reporting index