Background: Purpose -The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of Corporate Social responsibility disclosure (CSR) of Islamic banks in Malaysia for the year 2011-2015. -This study uses the manual content analysis to measure the level of CSR information in 50 annual report prepared by 10 local Islamic banks. An ordinary least square regression is used to examine the relationship of corporate governance mechanisms and firm characteristics on CSR disclosures. Findings- We found a significant positive association between the board of director size and CSR disclosure practice among Islamic banks.
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In-Text Citation: (Harun, Aziz, Noor, & R, 2019)
To Cite this Article: Harun, M. S., Aziz, M. R. A., Noor, M. N. M., & R, S. N. M. (2019). The Determinants of CSR disclosure: A Study of Malaysian Islamic Banks. International Journal of Academic Research Business and Social Sciences, 9(5), 441–449.
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