Naser Abdullah Hammad Alazemi; Engku Rabiah Adawiah, Ashurov Sharofiddin
Abstract: The study aimed to identify the impact of corporate social responsibility on the performance of Kuwaiti Islamic banks, as the study relied on the descriptive and analytical approach, and the researcher relied on collecting financial data from the annual reports disclosed by the following Islamic banks (Kuwait Finance House, Boubyan Bank and Kuwait International Bank), To measure corporate social responsibility, content analysis was used, which is one of the methods of qualitative analysis, as the information was extracted from the annual reports of the three banks, and the score was assigned (1) for each element shown in the report, and (0) for each element that did not appear in the report, and the study found the level of practicing social responsibility in its six dimensions for Islamic banks in Kuwait was less than the average by 46.06%, the average rate of return on assets for Islamic banks is 1%, the average rate of return on equity for Islamic banks is 9%, there is an effect of social responsibility on the financial performance expressed in the rate of return on equity, while there was no effect on the rate of return on assets, there is a positive effect of the commitment dimension with debtors on the rate of return on assets, while the other dimensions did not affect them, and there is a positive impact of the dimension of commitment with debtors and the opposite effect of the dimension of products and services on the rate of return on equity, while the other dimensions did not affect.
[ FULL TEXT PDF 1-8 ] DOI: 10.30566/ijo-bs/2022.01.80
