Islamic Social Reporting is a form of full disclosure by the islamic company as responsibility to stakeholders, society and also accountability by spiritual perspective.This study aims to analyze the influence of Board of Directors characteristic on Islamic Social Reporting Disclosure of sharia banks in Malaysia, Saudi Arabia, Iran, Indonesia, and Pakistan from 2017 to 2021. Directors characteristic is represented by size of the directors, the number of directors meetings, concurrent positions of directors, the educational background of the directors and the educational level of the directors. Using the multiple regression analysis techniques the study explain that the variable size of the directors, the educational background of the directors and the educational level of the directors have an effect on the disclosure of Islamic Social Reporting. The number of directors meetings and multiple directorship do not play a role in the ISR disclosure. The control variable firm age has an effect on ISR disclosure and firm size has an effect on a ten percent significance level, but profitability has no effect in the disclosure of Islamic Social Reporting in Islamic Banks in Malaysia, Saudi Arabia, Iran, Indonesia and Pakistan.
