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

Investigating benefits from the implementation of environmental management systems in a Greek university

Higher Education Institutions (HEIs) can contribute significantly to the achievement of environmental sustainability through teaching and research activities, and also through improvements in the environmental management of University estates. This article explores the results of implementing Environmental Management Systems (EMSs) in a HEI in Greece. Specifically, the results of two surveys, focusing on students’ perceptions in the University of the Aegean, are presented and analysed. The surveys were conducted prior and after the implementation of an EMS in the University. The survey results demonstrate several positive consequences from the implementation of EMS across the University campus. In particular, there is a positive influence on students’ environmental awareness and behaviour, accompanied by greater preference among them for more participatory environmental management initiatives