Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional

Nobanee, H., Ellili, N. O. (2016). Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional. Renewable & Sustainable Energy Reviews, 55, March, pp 1336-1341

14 Pages Posted: 20 May 2017 Last revised: 26 Aug 2018

See all articles by Haitham Nobanee

Haitham Nobanee

University of Oxford; Abu Dhabi University; University of Liverpool

Nejla Ellili

Abu Dhabi University

Date Written: May 17, 2016

Abstract

The objective of this paper is to measure the degree of the corporate sustainability disclosure using annual data for listed banks in the UAE financial markets during the period 2003-2013. The results show that the overall level of sustainability disclosure based on sustainability reporting for banks listed in the UAE financial markets is at a low level. The results also show that the degree of the corporate sustainability disclosure of the conventional banks is higher than the Islamic banks. In addition, our empirical results reveal that the sustainability disclosure affects positively and significantly the banking performance of the conventional banks while it has no significant effect on the Islamic banks' performance.

Keywords: Corporate Sustainability Disclosure; Corporate Social Responsibility; Banking Performance; Annual Reports; Panel Data

JEL Classification: C33, G32, G34

Suggested Citation

Nobanee, Haitham and Nobanee, Haitham and Ellili, Nejla, Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional (May 17, 2016). Nobanee, H., Ellili, N. O. (2016). Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional. Renewable & Sustainable Energy Reviews, 55, March, pp 1336-1341 , Available at SSRN: https://ssrn.com/abstract=2970191 or http://dx.doi.org/10.2139/ssrn.2970191

Haitham Nobanee (Contact Author)

University of Oxford ( email )

Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom

Abu Dhabi University ( email )

Abu Dhabi
United Arab Emirates

University of Liverpool ( email )

Chatham Street
Brownlow Hill
Liverpool, L69 7ZA
United Kingdom

Nejla Ellili

Abu Dhabi University ( email )

Abu Dhabi
United Arab Emirates

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