In the abstract, the aim of the paper is explicit and clear, to meet its objective, the paper clearly demonstrates the method and source of data. In next, it describes the key findings of the study. The length dedicated to the findings of the study is much more, the same may be elaborated in short and with better precision. The title of paper is precise but it may be shortened more, e.g. CSR and Financial Performance: Evidence from the GCC Islamic Banking Sector, instead to write in whole i.e. The Impact of Corporate Social Responsibility on Financial Performance: Evidence from the GCC Islamic Banking Sector. The references are up to the date, relevant, referred correctly and include the spread of mainstream literature.

The introduction of paper begins with broad overview of CSR, then it relates CSR under the paradigm of Islamic banking. Then, it provides brief narration of the objective of the study by indicating the issue of least research in the domain, moreover, it cites the prior studies of the domain. After that, it describes the method and data for the study. In addition, it also provides the structure of paper at the end of the introduction.

The methodology of the paper provides complete details about the sample, source of data and measurement methods of understudy variables. The paper discusses in detail the reliability and validity of constructs, which is aligned with the prior literature and methods. Moreover, paper gives complete snapshot about the measure development, so the study is replicable in the specific region. However, the paper does not discuss the limitations of measure specially CSR disclosure measure for Islamic banking in context of content of measure, it was better to discuss the same. Because, in certain regions certain items are not applicable under the domain of CSR disclosure measurement of Islamic banking due to different governance structures. For example, the matter related to Zakah are not applicable for the Islamic banking of Pakistan (Zafar & Sulaiman, 2018).

The paper has used the appropriate statistical tests to meet the objectives. However, the details regarding CSR disclosure over the years by Islamic banks of Gulf region is missing, a detail table in this regard would be more helpful for the readers to understand the CSR trends. The paper used the multiple regression tool to examine the relationship between CSR and Financial performance, the time series regression would be more appropriate because the paper uses the data of past 15 years. Moreover, the time series regression also predicts better the future expectations of relationship.

The conclusion of the paper is comprehensive and aligned with the aim of the paper. The paper systematically briefs about the whole spectrum of results and also discuss what these results communicate. The follow of presentation is satisfactory, however, the paper does not discuss the limitations and future directions.

Zafar, M. B., & Sulaiman, A. A. (2018). Corporate social responsibility and Islamic banks: a systematic literature review. Management Review Quarterly, (forthcoming). https://doi.org/10.1007/s11301-018-0150-x