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The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan. The research framework examines the influence of stakeholder’s pressure on ICSR adoption. It also analyses the relationship between ICSR adoption and intangible outcomes achieved by the Islamic bank branch.

A total of 400 questionnaires were distributed through a mail survey to Islamic bank branches in Pakistan. The respondents of the study were the branch manager of Islamic bank branches in Pakistan. A simple random sampling technique was used and resulted in the collection of 293 usable questionnaires. SMART PLS was used to statistically analyse the data using partial least squares structural equation modelling approach. The measurement and structural models were analysed.

The results indicate a significant and positive relationship between Shariah supervisory board pressure, competitor pressure and ICSR adoption in Islamic bank branches. A moderate strength positive relationship was found out between top management pressure and ICSR adoption. Results reveal that customer pressure and community pressure have an insignificant influence on ICSR adoption. Data analysis shows that the adoption of ICSR practices have a significant and positive influence on an Islamic bank branch’s Intangible outcomes.

The sample size was relatively small because of the limited time duration.

The construct of ICSR has not been extensively researched upon especially through empirical studies. Limited research exists in the area of factors than can influence Islamic bank branches to adopt ICSR practices and currently no empirical research has focussed on the intangible outcomes that can be achieved through ICSR adoption by an Islamic bank branch. The limited study exists in the Pakistan context as well, which is a rapidly growing Islamic banking industry.

This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance.

A close-ended questionnaire was collected from 282 Islamic bank’s branch managers. Partial least square structural equation modeling was used to test the hypothesized model. Both measurement and structural models were found to be fit for this research.

Results indicate that all components of stakeholder pressure (management, client, competitor, Sharia advisory board and community) have a significant positive impact on Islamic CSR. The findings of this study further revealed that Islamic CSR is a significant predictor of bank’s financial performance. Based on the present empirical results, this study suggests that Islamic bank managers should develop the best CSR practices to gain a competitive advantage and sustainable financial performance.

Overall, this study contributes significantly to the Islamic bank CSR literature. However, to the best of the authors’ knowledge, few studies have been conducted to establish a link between firm performance and CSR in Islamic banks using a comprehensive model of stakeholder pressure.

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.

The purpose of this study is to empirically examine the determinants and outcomes of Green Banking adoption and the moderating influence of top management commitment under the corporate environmental ethics ideology. External stakeholder pressures are analyzed as determinants of Green Banking adoption. Brand image and operational efficiency are examined as outcomes of this business ideology. Green Banking adoption is adapted as a second-order construct with four first-order reflective constructs to ensure in-depth conceptualization of the construct.

Green Banking adoption is studied at the bank branch level in a developing country, i.e. Pakistan. The data is collected from the branch managers of 212 bank branches from five major cities of Pakistan through mails. Self-administered survey was used for the data collection. The data was analyzed through the application of partial least square-structured equation modeling in SMART PLS 3.2.9. The measurement model and the structural model of the research framework were analyzed through the two-stage approach of the second-order analysis.

The results indicate a positive relationship between customer and competitor pressure and Green Banking adoption among bank branches in Pakistan depicting an influence of various environmental ethical pressures on bank’s adoption practices. Community pressure was shown to have no significant influence on Green Banking adoption at the branch level. The moderator of top management commitment caused a positive influence on the relationship between all the studied stakeholder pressures and Green Banking adoption. Branch managers reported branch image and operational efficiency to be enhanced due to Green Banking adoption.

This study attempts to fill in the significant gap in Green Banking adoption literature through an empirical analysis of Green Banking’s second-order construct. Currently, limited literature exists on the various aspects of Green Banking adoption, and an empirical study has not been conducted at the bank branch level. The study contributes significant practical, theoretical and methodological contributions to the area of Green Banking.

Due to the increased pollution and global warming, the banking sector is also implementing green practices in their operations to improve business ethics. However, there are few studies that have looked at how green practices affect performance outcomes. Considering this, the study aims to examine the impact of green banking adoption practices (GRBP) on consumer-related performance outcomes (i.e. consumer green satisfaction, consumer green perceived quality, consumer green trust, environmental friendliness and continuing relations with bank). The study used resource-based view theory and triple bottom line in connecting GBRP and consumer-related performance outcomes.

The data was gathered via a Likert scale questionnaire from banking personnel and consumers using a non-probability purposive sampling technique. The data of GRBP was collected from the banking employees, whereas the data for consumer-related performance outcomes were gathered from the banking consumers, and “Partial least square-structural equation modeling” (PLS-SEM) was used to examine research hypotheses.

The results of PLS-SEM reveal that GRBP positively affects consumer green trust, green perceived quality and green satisfaction. However, GRBP does not have any impact on environmental friendliness. The results further reveal that GRBP largely affects consumer green trust followed by green perceived quality and green satisfaction, respectively. Moreover, consumer green perceived quality, green trust and environmental friendliness positively affect the continuing relationship with the bank.

To the best of the authors’ knowledge, this is the first study in the context of green banking, i.e. two-dimensional, as it examines the impact of GRBP on consumer-related performance outcomes and confirms that GRBP enhances consumer-related performance outcomes. The findings of the study provide numerous insights to bank managers, environmentalists and policymakers.

Internationalization has witnessed rapid growth of multinational enterprises (MNEs) in emerging markets, requiring reflection on how to operate within these markets. The purpose of this paper is to assist MNEs to adapt to these markets, and adopt corporate social responsibility (CSR) strategy with social initiatives (SIs), relevant to stakeholders, including their employees and the communities they reside in. The current paper does this by examining the relationships between employee identification with the organization’s SIs (SI-I) and their engagement in them (SI-E), alongside their perspective on the general importance of CSR (ICSR) and employee values to help with CSR (VCSR). The findings will better prepare managers in pre-emerging and emerging markets to design CSR strategy and SIs relevant to these markets and their communities.

Guided by social identity theory, this paper examines local employee identification of SI (SI-I) and engagement in SI (SI-E), in two MNE subsidiaries across varying emerging market levels in developing countries, utilizing a quantitative survey design. Structural equation modeling is utilized to analyze responses of N=544 employees in two South East Asian countries, namely, Indonesia (as an emerging country) and Vietnam (as a pre-emerging country), to determine any differences that may exist between the two countries.

The findings reveal that SI identification (SI-I) has a strong effect on employee engagement in SIs (SI-E) and also the importance they attach to organizations conducting CSR (ICSR). However, employee values to help with CSR activities (VCSR) has an effect on Vietnamese employees but not Indonesian employees. Likewise, SI-I mediates the effect between ICSR and SI-E for Vietnamese employees but not for Indonesian, suggesting differences exist between these two developing countries where the less developed country, Vietnam, is defined as pre-emerging and Indonesia as an emerging market (MSCI, 2016).

An awareness of the differences that may exist across employees in emerging markets will assist managers to design CSR strategy relevant to the level of market emergence of the host country, allowing for better CSR SIs identification and engagement in these countries.

The research model for this analysis utilizes constructs based on past Identification literature, while including new constructs for this study adapted from past literature, and underpinned uniquely by social identity theory in an International Business setting. The findings indicate differences between emerging and pre-emerging markets for particular constructs, which suggests the importance of considering the market level when implementing MNE CSR strategy. Limited research has been conducted examining the differences between emerging and pre-emerging markets, so further research is required to replicate these findings and provide insight into the differences that may exist for CSR SIs in emerging markets.

Drawing on the stakeholder theory and stimulus-organism-response (S-O-R) model, this study examines the relationship between corporate social responsibility (CSR) disclosures and users' knowledge-sharing behaviors on social media (SM). Two underlying mechanisms are used to explain the relationship between CSR disclosures and knowledge sharing, namely, CSR identification and content richness.

An empirical analysis based on a negative binomial regression model is conducted using CSR data disclosed on corporate official Microblog in the past year on 30 companies with a high CSR development index in China.

CSR disclosures are positively related to users' knowledge-sharing behaviors, and this relationship is mediated by CSR identification. Content richness strengthens the positive relationship between CSR disclosures and users' CSR identification. User's retweeting behavior is positively related to commenting behavior.

This is one of the few studies to investigate the relationship between CSR disclosures and knowledge sharing on SM. The findings of this study can help companies formulate and implement effective CSR disclosure strategies to achieve sustainable development of companies.

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

The study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.

The analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.

The existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.

The research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.

The research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.

The purpose of this study is to propose a conceptual model of Islamic branding. Based on the theory of self-congruity and existing literature, the conceptual model proposes three antecedents that can form the building blocks of Islamic branding.

The authors have developed a conceptual model to propose the antecedents of the Islamic branding construct based on the theory of self-congruity. The antecedents are adapted from existing literature and customized according to the Muslim consumer market. Three hypotheses are formulated on the basis of the proposed model and justified from existing literature.

The proposed Islamic branding model can be applied to both local and multinational brands in both Muslim majority and minority markets. Religiosity, Islamic brand knowledge and Islamic corporate social responsibility are proposed as the antecedents of Islamic branding. Muslim consumers are attracted to brands that portray congruity with their religious values. The proposed antecedents of Islamic branding can result in the subsequent formation of an emotional attachment between the Muslim consumer and the respective Islamic brand, and thereby a stronger Islamic brand.

The proposed Islamic branding model has not been empirically tested in this study.

Islamic branding is in the infancy stage of conceptual development. Currently, limited research exists on the operationalization of this construct. A gap exists in the literature regarding models and instruments for the operationalization and development of Islamic branding. The proposed model attempts to fill the conceptual gaps while taking into account the heterogeneity of the Muslim consumer market. Up until now, religiosity, Islamic brand knowledge and corporate social responsibility have not been studied as antecedents of Islamic branding. This study offers new insights by proposing customized brand-building blocks for an organization’s Islamic branding strategy based on theoretical grounds.

This study aims to investigate the evolution of sustainability reporting in the United Arab Emirates (UAE) against a backdrop of changing legislation. It uses qualitative content analysis within the corporate social responsibility (CSR) communication framework proposed by Kotler and Lee (2005) to investigate how corporations in the UAE disclosed information on their CSR activities in 2018 and 2023.

The authors refer to the CSR communication framework proposed by Kotler and Lee (2005), which puts forward a set of marketing communication strategies that can be used to promote a corporation. The authors identify the strategies used by the top 14 companies operating in the UAE in their CSR disclosure in the fall of 2018 and the spring of 2023, respectively. The authors note any changes that have occurred over time and differences between the distinct business sectors.

The findings indicate a continuing reliance on the marketing communication strategies associated with corporate philanthropy, cause promotion and being a good corporate citizen. All of the corporations in the study showed evidence of engaging in an increasing diversity of CSR initiatives and a corresponding diversity in the marketing communication strategies they used to promote them.

Corporations wishing to promote themselves through their CSR activities and build a positive reputation would do well to select a diverse set of CSR activities communicated in a variety of ways.

To the best of the authors’ knowledge, this study is the first longitudinal, comparative study examining the CSR marketing strategies of the top corporations in the UAE. As such, it contributes to the ongoing debate on CSR in the Middle East in general and to understanding more about the approach as well as the changes in approach to CSR in a Muslim-majority Middle-eastern and secular developing economy, the impact of CSR legislation and government regulation on CSR disclosures in different business sectors and the promotional opportunities afforded by effective CSR disclosure within the UAE in particular.