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A systematic
Determinants of corporate social responsibility reporting in the banking sector:
review

Mashiur Rahmdnl, Siti Zaleha Abdul Rasid2, Rohaida Basiruddin3

tUTM lnternational Business School (UTM-lBS), 54100, Kuala Lumpur, Malaysia

tUTM lnternational Business School (UTM-lBS) 541-OO, Kuala Lumpur, Malaysia
3UTM lnternational Business School (UTM-lBS)54100, Kuala Lumpur, Malaysia

ABSTRACT
prior reviews of corporate social responsibility reporting (csRR) literature emphasize developed
gap our review has
and emerging countries through crgsp,jndu$try eualuation. To close this
focused on the banking sector':l. tiletsiitv' rr,e pU,Ilot-t of lht. review is. to highlight
the
determinants of CSRR itrOlet on the financial sectbr, from both;conventional and lslamic
progressively
perspectives, which is more regulatdd industry tnan othels are. CSRR has been
embraced universally for more clarity and to signifi aOvance ehuowards accomplishing
sustainability. ln addition, it is evident:from the prior literatures that finaneial
sector discloses
more corporate social responsibility (CSR) information than other sectors. Therefore, it is
definite
important to recognize the determining factors that clarify why corporations circulate
the last 15 years
information on CSR revelation. Our systematized appraisal was conducted over
from 2000 to 2015. The orderly evaluation has found that profitability, size, shariah
used determinants of
Supervisory Board, ownership structure and age are the most commonly
CSRR. However few studies have examined the cultural,
political and managerial perspective
of outcomes
variables as the determinants. Thus, more research could develop the rationality
by concentrating on these determinants that will be worthwhile for the deposit holders,

regulators, and stakeholders in determining the level and extent of such

revelation in the
banking sector. The essential policy suggestion can be prepared from
this review' corporations
are more willing to reveal their CSR evidence if government enforces stronger laws and
listed firms to
i regulations. This indicates that the government should use guidelines to compel
i reveal their CSR information.

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