The reality of non-Financial disclosure in Islamic banks: Disclosure of corporate governance information as a model with application on Albilad Saudi Bank

Abstract

This study aimed to shed light on the reality of non-financial disclosure in Islamic banks by focusing on the disclosure of governance information through the case study of the Saudi Bank Albilad. The study concluded that The Saudi Bank of Albilad discloses governance information within its published reports and precisely through the annual report of the Board of Directors, which included several points, most notably: the bank’s board of directors and its sub-committees, the policy of distributing rewards and profits, and mechanisms for evaluating the performance of the board of directors, which contributes to enhancing the bank’s transparency and assisting stakeholders in making their decisions