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Social Reporting of Egyptian Islamic Banks: Insights from the Post-Revolution Era

• 2019
العودة
معلومات البحث
المؤلفون Mohamed Nagy Osman
الكلمات المفتاحية Social Reporting, Islamic Banks, Egypt, Legitimacy
المجلة العلمية Not Available
الناشر Palgrave Publisher, London
المجلد Not Available
العدد Not Available
الصفحات Not Available
publication.type International
رابط البحث Not Available
المواد المرفقة Not Available
الملخص
This paper presents a case study exploring the social reporting practices of Egyptian Islamic banks (IBs) after two revolutions in Egypt. The two Egyptian Arab uprisings in 2011 and 2013 threatened the social legitimacy of IBs. Thus, this study aims at investigating the social reporting strategies employed by Egyptian IBs to defend its social legitimacy after two uprisings. The case is framed within legitimacy theory, arising from the notion of a ‘social contract’ between company and society. It adopts content analysis of annual reports and websites, and interviews with different stakeholders to explore motivations towards social reporting in the new era. The findings reveal that Egyptian IBs used different communication strategies to legitimise themselves after two uprisings; however they failed to do that. This research concludes with different implications to policy makers in IBs in Egypt and Arab spring countries.