标题：Effects of Financial Performance and Governance on Corporate Social Responsibility Disclosure: Evidance from Islamic Financial Institutions in Malaysia
摘要：Islamic financial institutions (IFIs) areestablished based on Islamic foundations andtheir corporate practices are expected to bealigned with Islamic laws and framework. Thisstudy seeks to understand the determinants forthe CSR disclosure of IFIs in Malaysia. Usingthe 2010 annual reports of 37 IFIs, this studyinvestigates the effects of financial performanceand corporate governance mechanism (proxiedby Shariah supervisory committee or SCC andownership structure) on CSR disclosure. Resultsreveal that between financial performanceand SCC and ownership structure, only thelatter significantly influences CSR disclosure.Overall, the findings offer insights into currentreporting practices and propose ideas pertainingto the establishment of an Islamic-based CSRreporting framework. The significant factorsinfluencing CSR disclosure may be usedto develop effective practice among IFIs inMalaysia and other countries.
关键词：Corporate Social Responsibility;Disclosure Practice; Financial Institution;Shariah; Corporate Governance
