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Does social reporting matter? Empirical evidence

, 2021
Purpose This paper aims to examine the level of Islamic social reporting (ISR) disclosure of Islamic banking in Gulf Cooperative Council (GCC) countries using a checklist based on Accounting and Auditing Organization for Islamic Financial Institution ...
A. Sarea, M. Salami
semanticscholar   +1 more source

Determinants of Islamic social reporting in Islamic banks of Pakistan

International Journal of Law and Management, 2020
Purpose This study aims to spotlight and explore various determinants of Islamic social reporting (ISR) in Islamic banks of Pakistan. Design/methodology/approach The authors have used firm size, firm profitability, firm age, board size and board ...
A. Hussain   +6 more
semanticscholar   +1 more source

The impact of culture and governance on corporate social reporting

, 2005
Our aim is to increase understanding of the potential effects of culture and corporate governance on social disclosures. The ethnic background of directors and shareholders is used as a proxy for culture.
R. Haniffa, Terence Cooke
semanticscholar   +1 more source

Social Indicators and Social Reporting

The ANNALS of the American Academy of Political and Social Science, 1978
Doubts about the easy equation of economic growth and social progress led, in the 1960s, to a renewed interest in social measurement and to the birth of the "social indicators movement." Social Indicators, 1976, a product of that interest, can be read as both a report on social conditions and trends in the United States and a progress report on social ...
Robert Parke, David Seidman
openaire   +1 more source

Corporate social reporting in the banking industry of Bangladesh: a test of legitimacy theory

, 2020
Purpose The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (
M. T. Islam, K. Kokubu, K. Nishitani
semanticscholar   +1 more source

Social responsibility in medical reporting

Journal of NeuroInterventional Surgery, 2010
On August 6, 2009, the New England Journal of Medicine (NEJM), arguably the world's most influential medical journal, published the results of two randomized controlled trials (RCTs) of vertebroplasty that demonstrated equivalence to a controlled intervention.1 2 Set against the backdrop of a heated national health care debate, these articles created a
Joshua A, Hirsch   +6 more
openaire   +2 more sources

Corporate Social Reporting and Assurance: The State of the Art

Social Science Research Network, 2020
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de información sobre responsabilidad social corporativa basada en 320 artículos en las 36 revistas principales indexadas en el Journal Citation Reports del Thomson ...
Isabel‐María García‐Sánchez
semanticscholar   +1 more source

Social Indicators and Social Reporting in Germany

Journal of Public Policy, 1989
Social indicators research developed in the United States at the end of the 1960s and the principal ideas and approaches were received by West German social scientists soon thereafter. It became common usage to speak of a social indicators movement, an expression which is rather unusual in regard to a scientific approach.
Wolfgang Glatzer, Heinz-Herbert Noll
openaire   +1 more source

Social indicators and social reporting

Statistical Journal of the United Nations Economic Commission for Europe, 1994
The present integration and future enlargement of the European Union creates a new demand for comparative social statistics, particularly on general living conditions in member countries, as well as their development. The Maastricht Agreement as well as the two white papers on European Social Policy, on Growth, Competitiveness and Employment ...
openaire   +1 more source

The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia

, 2019
This study aims to analyze the performance of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Margin (NIM), Operating Expenses Ratio (OER), Maqasid Sharia Index (MSI), and Index of Islamic Social Reporting (ISR) to influence ...
M. N. Hosen   +3 more
semanticscholar   +1 more source

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