A Systematic Literature Review on the Determinants of Islamic Social Reporting (ISR) Disclosure

This study is a systematic literature review of 35 journals related to the disclosure of Islamic Social Reporting (ISR) in Islamic banks. The findings show that ISR is influenced by various factors such as leverage, profitability, firm size, firm age, liquidity, board of commissioners size, sharia supervisory board size, Islamic governance score, investment account holders, and socio-political characteristics. The study concludes that corporate attention to the environment positively affects the company’s image and value. However, ISR disclosure remains low due to the lack of standards, understanding, and managerial awareness. These findings provide direction for future research and emphasize the need for more comprehensive ISR regulations.