Research Methodology Flowchart:CSR Disclosure and Practice Analysis of Islamic Banks in Bangladesh

PHASE 1: RESEARCH DESIGN & CONCEPTUAL FRAMEWORK

Research Philosophy• Positivist paradigm• Islamic epistemology• Quantitative approach• Deductive reasoning

Research Objectives1. Evaluate CSR disclosure patterns2. Investigate performance correlation3. Analyze Maqasid al-Shariah alignment4. Develop policy recommendations

Theoretical Framework• Stakeholder theory• Islamic CSR principles• Maqasid al-Shariah• Performance correlation theory

PHASE 2: SAMPLE SELECTION & DATA COLLECTION STRATEGY

Population & Sampling• Population: Islamic banks in Bangladesh• Method: Purposive sampling• Sample: 4 major Islamic banks• Period: 2016-2023 (8 years)

Selected Banks• Al-Arafah Islami Bank (AIBL)• Social Islami Bank (SIBL)• Shahjalal Islami Bank (SJIBL)• Global Islami Bank (GIB)

Selection Criteria• Operational continuity (2016-2023)• Complete data availability• Market significance• Full Shariah compliance• Regulatory good standing

DATA SOURCES & COLLECTION

Primary Sources• Annual reports (2016-2023)• CSR disclosure statements• Sustainability reports• Financial statements

Secondary Sources• Bangladesh Bank reports• AAOIFI standards• Industry research• Academic publications

Data Validation• Cross-source verification• Consistency checking• Missing data interpolation• Quality assurance protocols

PHASE 3: VARIABLES DEFINITION & MEASUREMENT

Dependent Variables• CSR expenditure (BDT Million)• Growth rates (%)• Sectoral allocation (%)• Maqasid alignment scores

Independent Variables• Bank size (Total assets)• Profitability (ROA, ROE)• Credit ratings• Market position

Control Variables• Economic conditions• Regulatory changes• Industry events• External factors

PHASE 4: DATA ANALYSIS METHODS

Descriptive Analysis• Central tendency measures• Dispersion analysis• Growth rate calculation• Trend identification

Time Series Analysis• Trend decomposition• Volatility analysis• Growth pattern analysis• Change point detection

Comparative Analysis• Cross-bank comparison• Sectoral analysis• Performance benchmarking• Best practice identification

Correlation Analysis• CSR-Performance correlation• Maqasid-Outcome relationship• Statistical significance testing• Causal inference

PHASE 5: QUALITY ASSURANCE & VALIDATION

Data Quality• Accuracy verification• Completeness assessment• Consistency checking• Reliability testing

Validity Measures• Internal validity• External validity• Construct validity• Content validity

Ethical Considerations• Data ethics compliance• Islamic research ethics• Confidentiality protection• Objective analysis

PHASE 6: RESULTS & DELIVERABLES

Research Findings• CSR trend analysis• Performance correlations• Maqasid alignment scores• Comparative assessments

Policy Recommendations• Regulatory guidelines• Best practice frameworks• Strategic recommendations• Implementation roadmaps

Contributions• Theoretical contributions• Practical implications• Academic advancement• Industry benchmarking

Main Process

Data Collection

Analysis Methods

Islamic Framework

Outputs