The impact of corporate social responsibility disclosure on financial performance : evidence from the GCC Islamic banking sector.

This paper examines the relationship between corporate social responsibility (CSR) and financial performance for Islamic banks in the Gulf Cooperation Council (GCC) region over the period 2000–2014 by generating CSR-related data through disclosure analysis of the annual reports of the sampled banks. The findings of this study indicate that there is a significant positive relationship between CSR disclosure and the financial performance of Islamic banks in the GCC countries. The results also show a positive relationship between CSR disclosure and the future financial performance of GCC Islamic banks, potentially indicating that current CSR activities carried out by Islamic banks in the GCC could have a long-term impact on their financial performance. Furthermore, despite demonstrating a significant positive relationship between the composite measure of the CSR disclosure index and financial performance, the findings show no statistically significant relationship between the individual dimensions of the CSR disclosure index and the current financial performance measure except for ‘mission and vision’ and ‘products and services’. Similarly, the empirical results detect a positive significant association only between ‘mission and vision’ dimension and future financial performance of the examined banks

Le Grand Livre de la Formation

Ouvrage de référence orienté avant tout vers la pratique, Le Grand Livre de la Formation présente l'ensemble des règles et usages de la formation professionnelle : contexte juridique, enjeux, acteurs, construction et suivi des actions. Résultat de débats entre de nombreux spécialistes, conçu en partenariat avec I'ANDRH et le GARF, ce livre exhaustif propose à la fois des pistes de réflexion et des solutions concrètes pour le développement et l'optimisation des actions de formation à mettre en..