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Determinants of corporate social responsibility reporting in the banking sector: a systematic review

CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To...

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Main Authors: Siti Zaleha Abdul Rasid, Mashiur Rahman, , Rohaida Basiruddin
Format: Article
Language:English
Published: International Journal of Accounting Research 2018
Subjects:
HF Commerce
Online Access:http://eprints.utm.my/id/eprint/82148/1/MashiurRahman2018_Determinantsofcorporatesocial.pdf
http://eprints.utm.my/id/eprint/82148/
http://dx.doi.org/10.12816/0048649
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spelling my.utm.821482019-11-05T07:55:38Z http://eprints.utm.my/id/eprint/82148/ Determinants of corporate social responsibility reporting in the banking sector: a systematic review Siti Zaleha Abdul Rasid, Mashiur Rahman , Rohaida Basiruddin HF Commerce CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To close this gap our review has focused on the banking sector universally. The purpose of the review is to highlight the determinants of CSRR studies on the overall banking sector, which is more regulated industry than others are. Our systematized appraisal was conducted over the last 16 years from 2000 to 2015. The orderly evaluation has found that profitability, size, Shariah Supervisory Board, ownership structure and age are the most commonly used determinants of CSRR. However few studies have examined the cultural, political and stakeholder’s perspective variables as the determinants. Thus, more research could develop the rationality of outcomes by concentrating on these determinants in determining the level and extent of such disclosure in the banking sector. International Journal of Accounting Research 2018 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/82148/1/MashiurRahman2018_Determinantsofcorporatesocial.pdf Siti Zaleha Abdul Rasid, Mashiur Rahman and , Rohaida Basiruddin (2018) Determinants of corporate social responsibility reporting in the banking sector: a systematic review. International Journal of Accounting Research, 3 (5). pp. 30-43. ISSN 2311-326X http://dx.doi.org/10.12816/0048649 DOI: 10.12816/0048649
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HF Commerce
spellingShingle HF Commerce
Siti Zaleha Abdul Rasid, Mashiur Rahman
, Rohaida Basiruddin
Determinants of corporate social responsibility reporting in the banking sector: a systematic review
description CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To close this gap our review has focused on the banking sector universally. The purpose of the review is to highlight the determinants of CSRR studies on the overall banking sector, which is more regulated industry than others are. Our systematized appraisal was conducted over the last 16 years from 2000 to 2015. The orderly evaluation has found that profitability, size, Shariah Supervisory Board, ownership structure and age are the most commonly used determinants of CSRR. However few studies have examined the cultural, political and stakeholder’s perspective variables as the determinants. Thus, more research could develop the rationality of outcomes by concentrating on these determinants in determining the level and extent of such disclosure in the banking sector.
format Article
author Siti Zaleha Abdul Rasid, Mashiur Rahman
, Rohaida Basiruddin
author_facet Siti Zaleha Abdul Rasid, Mashiur Rahman
, Rohaida Basiruddin
author_sort Siti Zaleha Abdul Rasid, Mashiur Rahman
title Determinants of corporate social responsibility reporting in the banking sector: a systematic review
title_short Determinants of corporate social responsibility reporting in the banking sector: a systematic review
title_full Determinants of corporate social responsibility reporting in the banking sector: a systematic review
title_fullStr Determinants of corporate social responsibility reporting in the banking sector: a systematic review
title_full_unstemmed Determinants of corporate social responsibility reporting in the banking sector: a systematic review
title_sort determinants of corporate social responsibility reporting in the banking sector: a systematic review
publisher International Journal of Accounting Research
publishDate 2018
url http://eprints.utm.my/id/eprint/82148/1/MashiurRahman2018_Determinantsofcorporatesocial.pdf
http://eprints.utm.my/id/eprint/82148/
http://dx.doi.org/10.12816/0048649
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score 13.211869

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