...-based CSR reports as a manifestation of their commitment to CSR, thereby supporting the signaling hypothesis. Furthermore, the findings reveal that the association between CSR performance and GRI reporting is more pronounced in countries characterized by a strong institutional context, implying...

... that CSR reporting is determined by only two independent variables: board independence and AC independence. Also, the results of this study partially support the argument that legitimacy theory is a key factor in explaining CSR. Research limitations/implications Limitations include a small sample...

... frame. Practical implications By discussing the findings according to the stages of growth model for CSR, the authors suggest that Islamic banks can enhance their responsiveness, and transform their role from being CSR reporters of social responsibility to responders. Originality/value While...