The Disclosure of Community dimension in Corporate Social Responsibility (CSR), Malaysia Islamic Banking: A Conceptual Paper

Abstract

Islamic Banking operating based on Shariah therefore should serve a guidance for Islamic organisations when exercising their business and social responsibilities simultaneously. The focus of this study is to study trend that the Malaysian company show in disclosing their Corporate Social Responsibility dimension. This paper found that, community dimension is highly and mostly disclosed in the company Corporate Social Responsibility stand-alone report or in part of annual report. In further, investigating the reason of community dimension score higher compared to the others CSR dimensions in Malaysia Islamic Banks sector. This study had referred a past literature that had been conducted in Malaysia and other countries regarding on this topic. Therefore, it explores the relationship between CSR specifically related to the community dimension and the disclosure of it in Islamic Bank sustainability or annual report.