مجلة الدراسات المالية والمحاسبية والإدارية
Volume 13, Numéro 1, Pages 26-49
2026-06-30

Behavioral Theory And Corporate Social Responsibility In Islamic Finance Exploring The Relationship Between Ethical Obligations And Disclosure Practices



Authors : Khaldi Adel . Boufarh Amina .

Abstract

The study explores the efficacy of the Behavioral Theory regarding Corporate Social Responsibility in the context of Islamic finance and, more specifically, how the predisposed ethical imperatives within Shari'ah principles influence CSR behavior and disclosure practices within IFIs. To this end, but from an analytical viewpoint, it sought to review related literature materials on the theoretical and practical dimensions of CSR in Islamic finance, as a variant to conventional finance, guided by a religious and ethical imperative. The most vital information derived is that, in the case of Islamic finance, CSR appears to be highly coalesced with Islamic ethical values, anchoring its operations on social welfare, fair distribution of wealth, and transparent governance, strongly pressed by Shari'ah supervisory structures. It highlights that ESG criteria go in hand with Islamic principles, too, and discusses some obstacles and potential along the path of standardizing CSR frameworks in Islamic finance towards sustainable business.

Keywords

Corporate Social Responsibility (CSR) ; Islamic Finance ; Behavioral Theory ; Shari'ah Principles ; Ethical Disclosure ; ESG Criteria ; Governance, and Social Welfare

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