The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries

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The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, methodology): “…have examined the power of SSBs’ to monitor banks’ CG/ CSR disclosure and performance (Al-Bassam & Ntim, 2017; Farook et al., 2011; Grassa, 2016; Rahman & Bukair, 2013), as well as how country-level governance factors, such as the rule of law affect risk disclosures (Barakat & Hussainey,…”
Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017, background): “Prior quantitative studies have also found a strong evidence supporting the view that the quality of Islamic governance has a positive impact on social responsibility disclosures within Islamic banks (Farook et al., 2011; Haniffa & Hudaib, 2007; Rahman & Bukair, 2013).”
Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa (2020, background): “…of its large size on the level of environmental disclosure (Siregar and Bachtiar 2010; Htay et al. 2012; Rao et al. 2012; Andrikopoulos and Kriklani 2013; Raman and Bukair 2013; Jizi et al. 2014; Shamil et al. 2014; Khlif et al. 2015; Osazuwa et al. 2016; Trireksani and Djajadikerta 2016).”