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Corporate social responsibility of Islamic banks: Malaysian practitioners’ outlook

Wan Noor Hazlina Wan Jusoh (Academy of Contemporary Islamic Studies, Universiti Teknologi MARA Cawangan Terengganu, Kuala Dungun, Malaysia)
Uzaimah Ibrahim (Ahmad Ibrahim Kulliyyah of Law, International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 20 January 2020

Issue publication date: 2 April 2020




The purpose of this paper is to investigate Malaysian practitioners’ general perspective on corporate social responsibility (CSR) of Islamic banks and their views on having a special CSR framework.


This study used semi-structured face-to-face interviews, which contained both qualitative and quantitative data. The study also used observation and document review to support the data drawn from the research participants whenever necessary.


In total, 34 practitioners from all 16 Islamic banks in Malaysia responded to the interview questions designed for this purpose. The results show that the majority of the research participants viewed positively that Islamic banks should have a special CSR framework.

Practical implications

The Islamic concepts of CSR will be of interest not only to academicians but also, especially, to Islamic financial institutions. This paper will also send a strong signal to regulators that they should develop and introduce an Islamic CSR framework to Islamic financial institutions, especially Islamic banks.


This paper contributes to the growing debate on CSR among Islamic financial institutions, especially in the Islamic banking industry, by investigating practitioners’ views on having a CSR framework. In addition, to the knowledge of the authors, this is the first research that has involved Chief Executive Officers, Heads of Shari’ah, and Heads of Corporate Communications as research participants to talk about the CSR of Islamic banks.



The authors would like to express their gratitude to the Ministry of Education Malaysia and Universiti Teknologi MARA for funding and facilitating this research project. Our grateful thanks also to all research participants for providing us their full assistance in facilitating our work in obtaining significant data especially in the interview sessions.


Wan Jusoh, W.N.H. and Ibrahim, U. (2020), "Corporate social responsibility of Islamic banks: Malaysian practitioners’ outlook", Journal of Islamic Accounting and Business Research, Vol. 11 No. 4, pp. 889-904.



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