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Article
Publication date: 7 May 2021

Mohd Haniff Zainuldin and Tze Kiat Lui

This study bibliometrically describes and depicts the intellectual structure and knowledge progress of CSR studies in the banking industry.

Abstract

Purpose

This study bibliometrically describes and depicts the intellectual structure and knowledge progress of CSR studies in the banking industry.

Design/methodology/approach

Bibliometric analysis is used to quantitatively examine the bibliographic data that gathered from Scopus database. The evaluative and relational techniques are employed to produce the findings and mappings for research themes, impact and directions, as well as collaboration trends. A topical classification is also included to review the results of different types of analysis.

Findings

This study discusses how the CSR literature in the banking industry has evolved between 2009 and 2019. The publications increase significantly from 2015 to 2019 and the top journals, authors, affiliations and countries are identified. Stakeholder, disclosure, financial performance, Islamic banks, corporate governance and international banks are among the popular research and collaboration trends found in the extant literature. Reflecting on the arguments in the previous literature, several key research gaps and further suggestions are acknowledged for future studies.

Research limitations/implications

The bibliographic data used in this study bounds to Scopus database and the methodology itself suffers a few limitations, which integration of other methodologies will be worthwhile to unearth the field beyond the current discovery.

Practical implications

This study is beneficial to potential researchers, scientific journal editors, and bankers to understand the current research progression and evolution within CSR field in the banking sector.

Originality/value

Compared to the existing bibliometric literature, this study is among the pioneer wide-ranging bibliometrics study covering co-word, citation, bibliographic coupling, co-authorship and co-citation for CSR research in the banking sector.

Details

International Journal of Bank Marketing, vol. 40 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 1 January 2021

Tze Kiat Lui, Mohd Haniff Zainuldin, Ahmad Nazri Wahidudin and Chuan Chew Foo

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia…

Abstract

Purpose

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as Malaysian banks have different shareholding patterns that are more highly concentrated than those in the developed economies, this study also investigates the impact of ownership concentration on CSRD in both types of banks.

Design/methodology/approach

This study employs hand-collected corporate social responsibility (CSR) data from the annual and sustainability reports of 21 conventional banks and 16 Islamic banks in Malaysia during 2010–2017. The data are then run using the pooled ordinary least square (OLS) with robust standard errors and robust regressions models together with all possible factors determining CSRD in the banking sector.

Findings

This study discovers that Islamic banks disclose a higher level of total CSRD than their conventional counterparts after controlling a number of important determinants of CSRD. These results remain consistent for four different dimensions of CSRD, i.e. employees, communities, environment and products and services. In relation to the impact of ownership concentration on CSRD level, the results show that high ownership concentration reduces the level of CSRD by Malaysian banks. However, in an additional interaction test, the result exhibits a complementary relationship between Islamic banks and ownership concentration in influencing CSRD level.

Research limitations/implications

This study finds that the principle of Islamic accountability has been internalised by Islamic banks, and shaped them to put equal emphasis on the disclosure of CSR practices and the financial information disclosure.

Practical implications

It is recommended for all banks to ensure the integration of a more comprehensive ethical system, such as theological ethical values in every aspect of their business activities. The findings from this study also highlight the necessity for the central bank to increase their monitoring role, especially towards banks with a more concentrated ownership structure by limiting the size of shareholdings by any particular types of owners.

Originality/value

Only a few studies have compared CSR practices between these two types of banks, and most of them are descriptive and qualitative in nature. This study is the first that uses a robust model with a high R-squared value, which control for all possible factors determining CSRD in the banking sector.

Details

International Journal of Bank Marketing, vol. 39 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 10 April 2018

Mohd Haniff Zainuldin, Tze Kiat Lui and Kwang Jing Yii

This paper aims to discuss and explore the unique agency issues in Islamic banks which give rise to different agency conflicts exist in Islamic banks as compared to…

1928

Abstract

Purpose

This paper aims to discuss and explore the unique agency issues in Islamic banks which give rise to different agency conflicts exist in Islamic banks as compared to conventional banks. In addition, this paper critically examines agency theory in Islamic banking perspective by incorporating Islamic ethical considerations in the principal–agent setting.

Design/methodology/approach

This is a conceptual paper, and the discussions revolve around the review of literature of which important sources have been cited in a way that demonstrates a reasonable understanding of the topic. It attempts to create a discourse around the inclusion of Islamic ethical system in understanding the governance structure of Islamic banks.

Findings

This paper concludes that Islamic ethical system embedded in the Islamic banks business activities shapes Islamic banks into organisations that place higher ethical considerations than conventional banks. Therefore, Islamic banks are likely to have less severe agency problems relative to their conventional counterparts.

Research limitations/implications

Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

As the discourse generated by the paper, it can ultimately enhance the understanding of Islamic governance structure in the perspective of agency issues.

Social implications

As the discourse generated by the paper, it can ultimately enhance the understanding of Islamic governance structure in the perspective of agency issues.

Originality/value

The paper attempts to bring to attention the important aspect of principal–agent relationship within the Islamic banking structures and explain the role of incorporating Islamic ethical system in enhancing the understanding of the principal–agent relationship.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 11 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Content available
Article
Publication date: 30 September 2013

711

Abstract

Details

The TQM Journal, vol. 25 no. 6
Type: Research Article
ISSN: 1754-2731

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