caa a22 4500 605486069 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2133-8 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2133-8 Ethical Reporting in Islami Bank Bangladesh Limited (1983-2010) [Elektronische Daten] [Ataur Belal, Omneya Abdelsalam, Sardar Nizamee] The main aim of this study is to undertake a critical examination of the ethical and developmental performance of an Islamic bank as communicated in its annual reports over a period of 28years (1983-2010). Islami Bank Bangladesh Limited's (IBBL hereafter) ethical performance and disclosures are further analyzed through interviews conducted with the bank's senior management. The key findings include an overall increase in ethical disclosures during the study period. However, the focus on various stakeholders' needs has varied over time reflecting the evolving nature of the Islamic finance industry over the last three decades. Based on a secular economy, IBBL focused in the first two decades on the "Particular” Shariah compliance disclosure as a way of establishing its reputation and differentiating itself from conventional banks in a dual banking system. Post 2005, the ethical performance and disclosure shifted to more "Universal” disclosures such as sustainability, charity, employees, and community related disclosures signaling responsible conduct and the bank's adoption of a "wider stakeholder approach.” However the bank is still failing to provide full disclosure on certain significant categories such as sources and uses of disposable income, thereby contradicting the principles of full and comprehensive disclosure and accountability. In addition, the structure of IBBL's investment portfolio reveals an overreliance on debt-based financial instruments and a shortcoming in fulfilling the developmental and social objectives of Islamic finance. This is evidenced by the "qualified” Shariah Supervisory Board reports that the bank consistently received. This research provides further evidence that Islamic banking and Finance in its current practices reflect the "global” and the "local” influences in an era dominated by global conventional finance. Springer Science+Business Media Dordrecht, 2014 Bangladesh nationallicence Case study nationallicence Ethical reporting nationallicence Islami Bank nationallicence Belal Ataur Aston University, Birmingham, UK aut Abdelsalam Omneya Aston University, Birmingham, UK aut Nizamee Sardar Aston University, Birmingham, UK aut Journal of Business Ethics Springer Netherlands 129/4(2015-07-01), 769-784 0167-4544 129:4<769 2015 129 10551 https://doi.org/10.1007/s10551-014-2133-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2133-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Belal Ataur Aston University, Birmingham, UK aut NATIONALLICENCE 700 1- Abdelsalam Omneya Aston University, Birmingham, UK aut NATIONALLICENCE 700 1- Nizamee Sardar Aston University, Birmingham, UK aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/4(2015-07-01), 769-784 0167-4544 129:4<769 2015 129 10551