An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Sofyan Syafri Harahap
Trisakti University Indonesia

Juniati Gunawan
Trisakti University Indonesia

Abstract: The paper has three main purposes in exploring the practices of corporate social and environmental responsibility in Islamic banks, in 3 different countries; Indonesia, Malaysia and Australia. The practice is evaluated by investigating corporate social and environmental disclosures (CSED) in the annual reports through content analysis method. Firstly, it discusses the CSED level in the annual reports. Secondly, it describes the information contain in disclosure sections. Thirdly, to provide insight into CSED practice, this study calculates how much information they disclose in the annual reports. The items of disclosure were constructed from two papers examining the CSED in Australian public companies from the recent years. The analysis reveals that there are differences in CSED practices among Islamic banks from different countries. A bank which considered as community bank obtained high scores both for the quantity and quality in disclosing information of social and environment. It i

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