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This paper examines the determinants of Islamic Social Responsibility (ISR) disclosure in Islamic Bank. Using a comprehensive ISR index based on AAOIFI, comprising 72 item disclosure, we content-analyse the annual report of 52 Islamic banks from 13 countries spanning 2014-2016. OLS Regression analysis was used to test the impact of three main aspect which is Internationality, Islamic Corporate Governance, and Socio-Political context as a driver of ISR disclosure. The paper find that the level of ISR disclosure across the country varies significantly. However, ISR disclosure by Islamic Bank is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational Islamic banks influenced the level of ISR disclosure, but we did not find that the CEO's overseas experience affected the level of disclosure. Overall, we find that the aspect of Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank