Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB)

Azhar Abdul Rahman, Mohd Farid Asraf Md Hashim, Fathiyyah Abu Bakar


The purpose of this paper is to examine the themes, locations, extent, and also trends of corporatesocial responsibility (CSR) disclosure of Bank Islam Malaysia Berhad (BIMB) from 1992to 2005. A disclosure index (checklist) and the extent of such disclosures were measured usingcontent analysis based on number of sentences. The findings of this study show that BIMBprefers to disclose themes associated with employees, product, and service contributions andcommunity involvement. Among the most popular locations in disclosing such information arein the chairman’s statement, financial statements, and directors’ report. The results also revealthat the bank has improved in terms of volume and the manner of presenting or disclosing CSRfrom year to year. This study is the first of its kind to be conducted on a company in a specificindustry in Malaysia using a longitudinal approach, and its empirical findings complement thefindings of prior studies. Copyright ©

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591