摘要：This study examines the corporate socialresponsibility (CSR) disclosure practices ofIslamic banks in a developing economy, i.e.,Malaysia. Specifically, the study focuses on allthree full-fledged Islamic commercial banksover the years 2004–2010 and constructs a CSRDisclosure Index to score the disclosure level ofthe banks. The findings reveal that Bank Islamhas a higher disclosure practice than other bankssince 2006. Disclosures on dimensions suchas corporate vision, employment, and productare found to be strong, while disclosures onenvironmentally related information tend tobe weak. Generally, the Islamic banks studiedindicate that their CSR disclosure practices havelow compliance with the Shariah principles, aclear sign that there is a need for more dynamicenhancement in the practice. Such an effortis deemed crucial for the banks to retain theircredibility and reputation as Islamic businessorganizations.
关键词：Corporate Social Responsibility;Disclosure; Malaysia; Islamic banks; Shariah
