Abstract: This study examines the effect of Islamic Corporate
Social Responsibility disclosure and on corporate reputation as well
as performance. These relationships are examined based on content
analysis of of annual reports of 17 Islamic banks in Malaysia for
2008, 2009 and 2010. Results of this study provide evidence that
CSR activities communicated in corporate annual reports are
significantly positively related with corporate reputation as well as
firm performance. These results indicate that CSR activities and
disclosure from Islamic perspectives are equally important business
strategies in creating continuous superior performance for
organisations. In addition, it also highlights that organisations need to
develop a stakeholder orientation particularly in an environment of
increasing pressure from jurisdictions dominated by Islamic
stakeholders on organisations engaging in Islamic products to
increase their social responsibilities from the Islamic perspectives.