ABSTRACT

This study is aimed to analyze and empirically test the Corporate Social Responsibility Disclosure
(CSRD) between Sharia and non Sharia Banks. CSRD data is collected from the company related
to social activities that include the following themes: environment, energy, health and
occupational safety, other labor, products, community involvement, and general information. All
items of CSRD were measured using content analysis with the check list of the items of CSRD in
the annual report of each Sharia Bank (Mandiri Sharia Bank, BNI Sharia, and BRI Sharia) and
Non Sharia Bank (Mandiri Bank, BNI, BRI). Mann-Whitney test was aplied to compare the
CSRD of the two different type of banks. The results showed that, in general, there is no
difference between the two type of banks. However, non sharia banks tend to disclose more
enviromental, energy and general information than sharia banks. This might have been due to the
fact that Banks in Indonesia adopt the dual banking system that allow the non-sharia banks have
Sharia Business Units/sharia banking units. It is mean that all activities of the sharia banking still
depends on the policy of the corresponding conventional banking. While, Sharia Banks tend to
disclose more information related to non-riba, gharar, zakat, saddaqa, waqf, and qard Hasan
activities. In order to the form of social activities Sharia bank, for example: distribution to a
number of corporate zakat, provision of social assistance to the community/population/people who
are less able, aid to education, aid to disaster victims, and the last ono is providing medical
assistance.
Keywords: Corporate Social Responsibility Disclosure (CSRD), annual report, Sharia Banks, Non
Sharia Banks, Mann-Whitney test