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This study aims to examine whether corporate social responsibility (CSR) of Islamic banking is delivering financial returns or otherwise enhancing the cost.

The methodology of this study includes the content-analysis approach with aid of the CSR disclosure index, and it deploys the partial least squares regression to examine the CSR-financial performance relationship. Regarding CSR disclosure and financial measures, this study takes the data from the annual reports of Islamic banking of Pakistan, from the year 2003 to 2017.

The results of this study indicate that there is a significant positive relationship exists between CSR and financial performance of Islamic banks, consistent with the instrumental-stakeholder theory. These results imply that Islamic banks, which ensure that CSR is practiced extensively, and aim to positively affect their stakeholders, perform well. Hence, the CSR engagement by Islamic banks yields instrumental returns rather it is a cost.

Islamic banks of Pakistan must work on a better CSR policy, it would enhance the reputation of Islamic banks, on the other hand, it would also increase their capabilities to cope with future reputation damage and negative news, thus it would protect and secure the financial results. In addition to these, investors of Islamic banks must also look at the social and ethical engagements of Islamic banks of Pakistan, while making investment decisions.

In general, there is a dearth of research in the domain of CSR-financial performance regarding Islamic banking. This is one of the studies which contributes to this area.

This paper aims to understand corporate social responsibility (CSR) narrative under the Islamic banking paradigm by three aspects, narrative review of the literature, review of the definitions of CSR and review of factors that cause divergence from conventional percepts.

This is a theoretical paper based on literature and aims to understand the CSR narrative under the paradigm of Islamic banking.

Religion brings new dimensions of ethics and expands the scope of morality in business. Islamic banking is a new wave of corporation whose social goals are as much important as making profit. There are diverse narrations and definitions prevailing in the literature of CSR under the Islamic paradigm which also encounters the aspects of divergence from conventional percepts. The academic debate of CSR-Islamic banking brings on surface a plausible CSR paradigm, that is to guide the role of Islamic banking in society under the Islamic provisions, ethics and axioms. This paper also paves the way for future direction, particularly in terms of a holistic understanding of CSR narrative under the Islamic banking paradigm.

This is a theoretical paper; it primarily discusses the theoretical aspects of CSR narrative under the paradigm of Islamic banking, while it does not give insight into the empirical narrative or disclosure of CSR in Islamic banking.

The theoretical review of literature brings plausible understanding, that Islamic banking is a new wave of corporate and has standings on divine guidance. The structure of the institution in its foundation insists on real economic activity. The legitimacy of Islamic banking has roots in ethical compliance and in inculcating the broader interests of stakeholders. There are several social responsibilities, which are expected from the practitioners of Islamic banking. The practitioners as well must understand that the CSR of Islamic banking is far beyond the conventional percepts of CSR.

There are several normative and theoretical studies in the domain of CSR-Islamic banking. It is hard to find a comprehensive narrative review of such literature. This review is unique, which brings a holistic understanding of CSR narrative under the Islamic banking paradigm.

The purpose of this study is to provide a comprehensive exploration of academic research on halal purchasing decisions and consumer behavior by integrating bibliometric and systematic review methodologies.

This study uses a multi-method approach, combining bibliometric and systematic review methodologies, to comprehensively analyze the domain of halal purchasing decisions and consumer behavior. A data set of 184 articles published between 2007 and 2024 was sourced from the Scopus database. The bibliometric analysis was conducted using Bibliometrix in R, facilitating performance analysis, science mapping and network analysis to explore key authors, affiliations, collaborations and thematic trends. Additionally, the systematic review examined the limitations and future research areas discussed in prior studies, providing the basis for formulating potential research questions to address identified gaps.

The study identifies significant contributions within the domain of halal purchasing decisions and consumer behavior, emphasizing the critical roles of religiosity, trust and halal certification as dominant themes. Bibliometric analysis reveals key authors, influential publications and collaborative networks, highlighting Malaysia as a central hub for research in this field. Additionally, the analysis underscores the intellectual structure and thematic evolution, identifying underexplored areas such as non-Muslim perspectives, emerging halal industries and geographic diversity. The systematic review complements these insights by addressing recurring methodological and theoretical limitations, offering targeted recommendations for future research.

This research uniquely combines bibliometric and systematic review methodologies to provide a comprehensive review of the halal consumer behavior literature, identifying limitations and gaps in prior studies and proposing actionable areas for future research.

This study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital and capital employed – impact key financial performance metrics, including return on assets (ROA), return on equity (ROE) and Tobin’s Q (TQ).

A comprehensive meta-analysis was conducted, following the PRISMA guidelines, to synthesize findings from 29 peer-reviewed journal articles indexed in Scopus and Web of Science having accumulative sample size of 8,871. Effect sizes were calculated using Fisher’s r-to-z transformation, and a random-effects model was applied to estimate the overall effect sizes. Subgroup meta-analyses were performed to evaluate the relationships between specific components of IC and various financial performance measures.

The meta-analysis confirms a positive and statistically significant effect size (r = 0.227, p < 0.001) between IC and financial performance in Islamic banks. Human capital shows the strongest positive impact on ROA and ROE, highlighting the role of skilled employees in driving success. Structural and relational capital exhibit weaker and variable effects, whereas capital employed significantly enhances profitability. These findings underscore the complex nature of the IC–financial performance link, emphasizing the need for strategic management to optimize IC benefits.

This study fills a gap in the existing literature by providing a comprehensive meta-analysis focused on Islamic banks, which operate under unique principles compared to conventional banks. By highlighting the significant role of IC, particularly human capital, this research offers valuable insights for academics, practitioners and policymakers aiming to enhance the financial performance and sustainability of Islamic banks through strategic management of intellectual assets.

This study aims to dissect and understand the latent themes of Islamic work ethic (IWE) and explore the driving factors of IWE research.

Structural topic modeling (STM), a sophisticated machine learning technique, was used to analyze a corpus of 205 articles sourced from the Scopus database. These articles cover the 36 years of research on IWE, from 1988 to 2024. Moreover, negative binomial regression was applied to examine the driving factors of IWE research.

The STM analysis unfolds ten topics in conjunction with IWE including individual success, workplace dynamics, organizational work ethics, knowledge management, employee citizenship behavior, financial ethics, job satisfaction, organizational commitment, performance enhancement and leadership. The further STM outputs included word clouds, prevalence proportions, correlation matrix, heatmap, relationship of topics with metadata, topic prominence in the publishing journals and, finally, illustrating trends and future prospects of research on IWE. The results of negative binomial regression reveal that number of authors, article age, journal indexing, authors from multiple countries and number of references are strong drivers of fostering research in IWE, by having significant positive impacts on total citations.

The insights from this study provide valuable guidance for businesses and organizations looking to integrate IWE principles into their operations. By promoting values such as fairness, hard work and ethical behavior, organizations can foster a more inclusive and morally grounded workplace culture. This, in turn, may lead to enhanced employee satisfaction, greater organizational commitment and improved overall performance. Additionally, the emphasis on ethical practices can contribute to broader societal benefits, such as increased trust in business practices and a stronger alignment with social responsibility initiatives.

This is a unique study that explores the latent themes and characteristics of the IWE literature through STM and provides insights on the future research directions. In addition, this study also examines the driving factors of IWE research.

This study aims to assess the extent of corporate social responsibility (CSR) disclosure in Takaful (Islamic insurance) companies.

This study uses a qualitative approach, utilizing a CSR disclosure index and content analysis to examine the annual reports of 33 Takaful companies over the period from 2018 to 2022.

The findings indicated that the mean CSR disclosure score was 30.2% with significant differences in dimensions. The highest disclosure percentage (53.3%) was noted in the customer dimension, proving increased activity in this sphere. However, some of the critical dimensions like environment and Shariah compliance were critically low. The result shows that while Takaful companies are committed to some CSR aspects, there are significant opportunities that can be explored in environmental sustainability and Shariah compliance.

This study highlights the imperative for Takaful companies to elevate their CSR disclosure practices by aligning with the Sustainable Development Goals (SDGs) and ensuring dual compliance with both SDGs and Shariah principles. By prioritizing environmental sustainability and Shariah compliance, these companies can significantly enhance stakeholder trust and fulfill ethical obligations inherent to Islamic finance. The adoption of targeted CSR strategies, complemented by the integration of advanced technologies such as artificial intelligence, can streamline CSR reporting processes, thereby increasing both efficiency and accuracy.

Enhanced CSR disclosures promote transparency and accountability, fostering trust within Muslim communities and the broader society. Emphasizing environmental sustainability and Shariah compliance supports ethical practices and social cohesion. In addition, investing in community welfare and poverty alleviation initiatives contributes to economic and social development, aligning corporate actions with Islamic ethical values and improving overall quality of life.

This study therefore seeks to fill this gap by offering a robust evaluation of CSR disclosure, focusing on the Takaful industry, contributing to the broader discourse on Islamic finance and CSR.

Excessive digital consumption can lead to a blurring of boundaries between work and leisure. This paper aims to investigate the influence of digital consumption on the work ethic among Muslims, integrating demographic variables like gender and marital status into the analysis.

Using data from the 7th wave of the World Values Survey, this study focuses on a subset of 12,979 employed Muslims to assess the relationships between their engagement with digital media and their work-related values. Multiple linear regression models are used to analyze the effects of various digital platforms, including mobile phones, social media and internet usage, on the perceived importance of work and related ethic principles.

The findings indicate a significant negative impact of over digital consumption on work ethic, suggesting that increased digital engagement and tech-overload may undermine traditional work values. The relationship persists in all models on success inclusion of control variables, which confirms the robustness of the relationship. However, this relationship varies among demographic groups, with males and singles being more susceptible to the negative impacts compared to females and married individuals.

The study contributes to understanding how digital consumption influences traditional work values and offers recommendations for balancing digital consumption to maintain a robust work ethic in modern digital societies.

The primary purpose of this study is to provide a new model in the hospitality industry by incorporating open innovation (OI) as a significant business performance (BP) supporter. This study aims to examine OI’s role in fostering SI and BP in Malaysia’s hospitality industry.

Quantitative research approach with a cross-sectional design is used to carry out the current study. A questionnaire survey is conducted. A total of 201 valid responses were used to analyze the data through Smart PLS 3 structural equation modeling. The study sample comprises the managerial employees of hospitality companies.

The findings of this study revealed that OI has a crucial contribution to fostering service innovation (SI) and BP. Information and communication technology (ICT) increases external knowledge and internal innovation, which in turn increases knowledge management (KM). ICT intensifies KM in result, OI increases, which contribute expediting SI. Finally, increases in SI boost BP.

This study provides a comprehensive framework to boost hospitality industry performance. It gives vital cues to the hospitality industry for SI improvement and BP. This proposed framework is specific to the hospitality industry, and it has the potential to help the managers to have a better understanding of new ideas that can develop service quality and customer satisfaction.

This is one of the pioneer studies that formally documented OI’s role in Malaysia hospitality industry. This pioneering study provides the OI model for BP of the hospitality industry. Regarding the OI in the hospitality industry, managers’ and academicians’ implication is not well understood in the current literature.

本研究的主要目的是通过将开放式创新 (OI) 作为重要的业务绩效 (BP) 支持者, 为酒店业提供一种新模式。该研究旨在研究 OI 在促进马来西亚酒店业的 SI 和 BP 中的作用。

本论文采用横向比较的定量研究方法进行当前研究。本研究采用问卷进行调查。通过 Smart PLS 3 结构方程建模, 总共使用了 201 个有效样本来进行数据分析。研究样本包括酒店公司的管理人员。

研究结果表明, OI 对促进服务创新 (SI) 和 BP 做出了重要贡献。信息和通信技术（ICT）增加了外部知识（EK）和内部创新（II）, 这反过来又增加了知识管理（KM）。 ICT在结果中强化了KM, OI增加, 这有助于提高SI。最后, SI 的增加会提高业务绩效。

本研究提供了一个全面的框架来提升酒店业的表现。本研究框架为酒店业的 SI 改进和 BP 提供了重要线索。这个提议的框架是针对酒店业的, 它可以帮助管理者更好地理解可以提高服务质量和客户满意度的新想法。

这是正式记录 OI 在马来西亚酒店业中的作用的先驱研究之一。这项开创性的研究为酒店业的 BP 提供了 OI 模型。关于酒店业的 OI, 其管理实践意义和学术意义在当前文献中并没有得到很好的理解。

This paper aims to gauge the level of corporate social responsibility (CSR) disclosure of Islamic banks of Pakistan.

The annual reports of Islamic banks of Pakistan from the year 2003 to 2017 were considered as the source of data. The content analysis method was used to gauge the level of CSR disclosure with the help of the CSR disclosure index. Islamic banks proclaim religiously motivated and ethical institutions; hence, full disclosure was expected from Islamic banks in the domain of CSR.

The average level of CSR disclosure of Islamic banks after a one-and-a-half decade of Islamic banking in Pakistan is 31.23%, which is far below the expected level of CSR disclosure and even below the mean level. The mean comparison analyzes show that the level of CSR disclosure differs among the Islamic banks, old and large Islamic banks are disclosing more information, in addition, the local Islamic banks have a relatively high level of CSR disclosure as compare to the foreign Islamic banks.

The current CSR disclosure policy of the government regarding corporations in Pakistan is insufficient. There is a need to revise this policy which may result in higher CSR disclosure. The results indicate, that there is a difference in CSR disclosure among local and foreign Islamic banks, so this policy must address this aspect as well.

Islamic banking proclaims a new wave of the corporate that has higher social objectives, but a contradiction exists among the ideology and reality of social responsibility of Islamic banks. Then, this study also supports that the same dilemma of low CSR disclosure also prevails in the Islamic banks of Pakistan.

This paper begins with a challenge to explore the scope and dimensions of corporate social responsibility (CSR) in Islamic banking and design a CSR disclosure index, which may gauge the level of CSR disclosure in Islamic banking.

It adopts a two-fold approach to develop the CSR disclosure index for Islamic banking, such as “identification” and “prioritization.” In the ambit of identification, it relies on the existing literature related to CSR and Islamic banking. However, it undertakes analytical hierarchy process (AHP) method for prioritization through the sample of 104 experts related to Islamic banking of Pakistan.

It concludes the CSR index for Islamic banking contains five dimensions, including 79 items across 20 sub-dimensions. The results of AHP indicate that the CSR dimensions are important for Shariah governance, employee, community, customer and environment. Moreover, within dimensions, the most important sub-dimensions are Shariah compliance, customer service and quality, green investing/banking, customer relationship, training and development and poverty alleviation.

The CSR disclosure index of this study has important implications for academicians, such as it paves the ways for further investigations and practical usage of index to gauge the level CSR disclosure of Islamic banking. Moreover, it delineates the spectrum of responsibilities for managers of Islamic banking under the domain of CSR.

The proposed CSR disclosure index is comprehensive and stresses on the social responsibility of Islamic banking toward stakeholders. In nutshell, this study offers what is expected from the practitioners of Islamic banking in the domain of social responsibility.