CSR disclosure in the Syrian Islamic Bank: Motivations and challenges

Emad M.Hashem Otri*, Reza Kouhy, Salem Eltkhtash, Christopher Tribble

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter


Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008-2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

Original languageEnglish
Title of host publicationThe Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Subtitle of host publicationA Framework for Sustainable Development
PublisherEmerald Publishing
Number of pages21
ISBN (Electronic)9781804554067
ISBN (Print)9781804554074
Publication statusPublished - 6 May 2024


  • Crisis
  • CSR
  • CSRD
  • Islamic banks
  • Syria
  • Unstable economic conditions

ASJC Scopus subject areas

  • General Economics,Econometrics and Finance
  • General Business,Management and Accounting


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