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Corporate CSR001 Mallin, C., Farag, The CSR disclosure index shows Bank syariah terlibat dalam berbagai 21
Social H. and Ow-Yong, that Islamic banks engage across kegiatan CSR yang bersifat kegiatan
Responsibilit K., 2014. Corporate the range of social activities, both sosial.Namun, porsi komitmennya lebih
y and Islamic social responsibility as individual banks and as besar pada komitmen terhadap visi dan
Bank and financial countries. However Islamic banks misi, dewan dan top management serta
performance in seem to show more commitment to produk jasa keuangannya, dibandingkan
Islamic the vision and mission, the board dengan dimensi lingkungan (Mallin, et.al,
banks. Journal of and top management, and the 2014)
Economic Behavior financial product/services
& dimensions, whilst least attention is
Organization, 103, paid to the environment dimension.
pp.S21-S38. Islamic banks also show a
considerable awareness of the
mandatory disclosure
recommendations of the
Accounting and Auditing
Organisation for Islamic Financial
Insti- tutions (AAOIFI) however,
they pay less attention to the
voluntary CSR disclosure.

CSR002 Ramzan, M., Amin, M. This study examines the Bank yang membelanjakan lebih banyak
and Abbas, M., How untuk kegiatan CSR dapat membangun
does corporate social impacts of CSR on FP, FI, and hubungan yang kuat dengan nasabahnya
responsibility affect
financial performance, FS in the banking sector in sehingga membantu mengurangi risiko
financial stability, and keuangan dan meningkatkan financial
financial inclusion in
Pakistan over 10 years. Our
stability.
the banking sector? findings suggest a significant
Evidence from
Pakistan. Research in positive relationship between
International
Business and
the CSR and FP of banks, which
Finance, 55,
p.101314. indicates that CSR activities
create a positive perception in
the minds of potential
customers, which helps to
attract them, ultimately leading
to an increase in the banks’ FP.
This is evidenced by the results
showing that banks that spend
more on CSR activities build a
strong relation with their clients
that helps reduce their financial
risk and increases their FS.
Moreover, the results suggest a
positive link between FI and
CSR initiatives, implying that,
as banks boost their investment
in CSR initiatives, their FI in
terms of the numbers of
branches and ATMs will
increase. In other words, to
better reach and serve larger
 numbers of customers, banks
must establish large networks of
branches and ATMs.
CSR003 Atakan-Duman, S. Utilizing institutional theory, this CSR sangat bermanfaat sebagai upaya
and Ozdora-Aksak, study contributes to the literature meningkatkan hubungan masyarakat dan
E., 2014. The role of
corporate social
by revealing the significance of konstruksi identitas organisasi.
responsibility in online CSR for organizations’ public
identity construction: relations efforts and identity
An analysis of construction. The scope of this
Turkey's banking research allowed the authors to
sector. Public
relations
identify the variety of themes banks
review, 40(5), pp.862- use to construct and communicate
864. their identities. These findings
provide a general understanding of
the topic, but do not allow for
investigating the different themes
in detail. Concentrating on a
specific theme and conducting a
quantitative analysis with a larger
sample will likely enable making
generalizations and developing a
deeper understanding of how CSR
relates to public relations and
identity construction. This study
focused only on Turkish banks; the
analysis could be broadened to a
cross-cultural examination to
determine whether CSR practices
transcend cultural boundaries.