Corporate social responsibility disclosure and cost efficiency of Islamic banks: evidence from GCC countries

Anas Mohammad Hussein Al-Jbour, Lei Xu, Damien Wallace and Guodong Yuan

Chapter 18 in Handbook of Banking and Finance in Emerging Markets, 2022, pp 345-365 from Edward Elgar Publishing

Abstract: This study examines the link between corporate social responsibility (CSR) disclosure and three proxies of cost efficiency, namely, pure technical efficiency (PTE), overall technical efficiency (OTE), and scale efficiency (SE). We estimate the cost efficiency of Islamic banks in the Gulf Cooperation Council (GCC) region by taking an input-orientation approach and a single-stage data envelopment analysis (DEA) model. We also analyze the content of annual reports and develop a comprehensive CSR index. Our overall findings show a lack of significant relationships between the three cost efficiency proxies and the overall CSR disclosure index. However, our disaggregated analyses show that the CSR dimensions of mission and vision and commitment towards community are significantly related to the banks' PTE. The CSR dimension of commitment towards community is significantly related to the banks' OTE. For robustness, we adopt an instrument variable test to confirm our primary findings.

Keywords: Development Studies; Economics and Finance (search for similar items in EconPapers)
Date: 2022
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