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...

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...