Rhetorical Structure of Risk Management Reports of Foreign Islamic Banks in Malaysia
Keywords:
Risk Management Report, rhetorical structure, genre analysis, move-step structureAbstract
This study examined the rhetorical structure of Risk Management Reports (RMRs) of Al Rajhi Bank and Kuwait Finance House. The research focused on how both foreign Islamic financial institutions present risk-related information and communicate their responsibilities through written reports. The study adopted a genre analysis approach, whereby Bhatia’s (1993) framework was applied to identify the rhetorical moves and communicative purposes in the reports. The findings indicate that both Kuwait Finance House and Al Rajhi Bank use a similar move-step structure in their RMRs. However, Kuwait Finance House provides more detailed coverage of risk management and compliance, while Al Rajhi Bank focuses more on governance and performance monitoring. Overall, this study shows the importance of effective communication in Islamic banking reports and contributes to the understanding of professional discourse in Islamic financial institutions. The findings may also help future researchers and professionals in improving report writing practices in the banking industry.
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