Beta
ManageSearchChatDiscover
37760

Egyptian Islamic Banks’ Social Reporting: Is there Change?

Article

Last updated: 04 Jan 2025

OverviewSimilar Items

Subjects

-

Tags

-

Abstract

This paper investigates change in Egyptian Islamic banks' social reporting practices in pre- and post-Egyptian two revolutions in 2011 and 2013. The study analyzes the volume, quality, and nature of social reporting practices of the three major Islamic banks' websites and annual reports in pre- and post- revolutions periods using content analysis. The results articulate the increase in social reporting practices in post-two revolutions era. Nevertheless, Egyptian Islamic Banks failed to socially legitimize themselves because of shortage of disclosure about information in relation to how Islamic banks comply with Sharia, policy towards insolvent clients, unlawful (Haram) transactions, human rights, fighting terrorism, environmental policy, training in relation to Sharia, and equal opportunities. This research adopts legitimacy theory to interpret the results within the exclusive social and political circumstances of Egypt in pre and post two revolutions. These findings have important implications to policy makers in Egypt and possibly across the Arab world.

DOI

10.21608/atasu.2018.37760

Keywords

Social Reporting, Arab Uprisings, change, Egypt, Islamic banks, Legitimacy

Authors

First Name

Mohamed Nagy Osman

Last Name

Mohamed

MiddleName

-

Affiliation

Faculty of Commerce Benha University

Email

mohamedossman@gmail.com

City

-

Orcid

-

Volume

22

Article Issue

5

Related Issue

6054

Issue Date

2018-10-01

Receive Date

2019-06-27

Publish Date

2018-10-01

Page Start

59

Page End

83

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 22_Issue 5_Pages 59-83.pdf

PDF . 802.6kB

Link

https://atasu.journals.ekb.eg/article_37760.html

Detail API

https://atasu.journals.ekb.eg/service?article_code=37760

Order

8

Type

المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

MainTitle

Egyptian Islamic Banks’ Social Reporting: Is there Change?

Details

Type

Article

Created At

22 Jan 2023