Abstract
This paper aims to measure the degree of Corporate Social Responsibility (CSR) disclosure in the annual reports and websites of the listed banks on UAE financial markets and study its impact on the performance of Islamic and conventional banks for the period of 2003 to 2013. This relationship is examined using dynamic panel data two-step robust system estimation. The results demonstrate a significant difference in the degree of CSR disclosure in the annual reports between UAE Islamic and conventional banks and also a higher degree of CSR disclosure in the websites than in the annual reports. In addition, the results indicate a positive and significant impact of the degree of CSR disclosure on the performance of UAE conventional banks.
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