Sustainable development and disclosure practice among Islamic banks

Hanić, Aida and Sućeska, Azra (2018) Sustainable development and disclosure practice among Islamic banks. In: Sustainable growth and development in small open economies. Budapest, Institute of World Economics; Centre for Economic and Regional Studies of the Hungarian Academy of Sciences, pp. 107-123. ISBN 978-963-301-663-3

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Abstract

Islamic economic model, especially it's most developed part Islamic banking, is known as interest free. Beside this characteristic it includes several moral and ethical dimensions based on Islam as a foundation of this business activity. In this aspect, Islamic banks should be barriers of sustainable development because public interest is the basics of its foundation. The aim of this paper is to analyze the degree of involvement of Islamic banks regarding sustainable development in forms of disclosure of their activities. Emphasis is placed on economic, social and environmental disclosure. This paper is focused on theoretical background considering the disclosure practice among Islamic banks, especially within the three basic pillars of sustainable development goals.

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