Social responsibility and financial performance

The objective of our work is to study the relationship between the financial performance and social responsibility of Islamic banks in different countries. In this perspective, this work unfolded in three chapters. In the first chapter, we defined the principle of finance and also banking in the Islamic sector. Secondly, we analyze theoretically the financial performance as well as its measurement approaches and the common factors that influence this Islamic performance. In the second chapter, the social responsibility of Islamic banks and its relationship with financial performance is studied theoretically. While, the third chapter examined, empirically, the correlation between financial performance and social responsibility in the Islamic banking sector over a period of six years from the year 2009 until 2014. The results of this study concluded that there is a negative relationship between the social responsibility of Islamic banks and financial performance with two derivatives (ROA, ROE).