<![CDATA[Islamic Social Reporting (ISR) provides Islamic banks with a mechanism to communicate their social, ethical, and sharia-related responsibilities. However, disclosure extent alone may not demonstrate substantive stakeholder accountability. This study examines ISR practices in Indonesian Islamic Commercial Banks using directed qualitative content analysis of annual, sustainability, and governance reports published during 2021–2025. The analysis evaluates four accountability dimensions: transparency, stakeholder responsiveness, substantive responsibility, and Islamic accountability. The findings show extensive disclosure across sharia compliance, governance, employees, community activities, zakat, and environmental responsibility, but evidentiary depth varies. Policies and activities are more frequently reported than stakeholder outcomes, impacts, feedback, and systematic follow-up, although selected disclosures provide evidence of resource allocation and stakeholder reach. These findings indicate that ISR disclosure breadth alone provides limited evidence of substantive stakeholder accountability. The study contributes an accountability-oriented framework that integrates stakeholder and Islamic accountability and emphasizes the evidentiary quality of ISR reporting.]]>
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