The purpose of this paper is to investigate the validity of the hypothetical expectation of higher Corporate Governance Disclosure (CGD) and Corporate Social Responsibility Disclosure (CSRD) in Islamic banks. Islamic banks are expected to have higher CGD and CSRD levels due to the unique...

With the evolution of industrialization and the expansion of corporations, there has been much concern about the protection of “others” interest when taking business decisions. Others include the environment, different stakeholders, future generations and the corporation itself as an...