利益を超えて：インドネシア・シャリーア銀行の財務業績向上におけるESG開示の役割
Beyond Profit: The Role of ESG Disclosure in Enhancing Financial Performance of Bank Syariah Indonesia (原題)
Mohammad Hatta Fahamsyah, Muhammad Najamuddin Dwi Miharja, Stevanus Willyam Adi Setiawan
🤖 gxceed AI 要約
日本語
本研究は、2020〜2025年のインドネシアのイスラム商業銀行を対象に、ESG開示が財務業績（ROA・ROE）に与える影響をパネルデータ回帰で分析。環境・社会・ガバナンスの各開示は業績に正の影響を与え、特にガバナンス開示が最も強い影響を持つことを示した。イスラム金融におけるESG実践の重要性を実証的に裏付ける。
English
This study analyzes the impact of ESG disclosure on financial performance (ROA, ROE) of Indonesian Islamic commercial banks from 2020-2025 using panel data regression. Environmental, social, and governance disclosures each positively affect performance, with governance disclosure having the strongest influence. Provides empirical evidence for ESG practices in Islamic banking.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まる中、ESG開示と財務業績の関連を示す本研究成果は、日本の金融機関や企業が開示の経済的便益を理解する上で参考になる。イスラム金融特有のシャリーア・ガバナンスは、日本の統治構造とは異なるが、透明性の重要性は共通する。
In the global GX context
This study adds to global evidence on ESG disclosure and financial performance, particularly in the Islamic banking context. It supports the business case for ESG reporting, relevant for ISSB and CSRD adopters. The emphasis on governance disclosure aligns with global trends toward stronger governance in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure-financial performance link in Islamic banking, useful for comparative studies.
🏢実務担当者:Highlights the financial benefits of ESG disclosure, supporting business cases for sustainability reporting.
🏛政策担当者:Suggests that ESG disclosure regulations can enhance bank performance, informing policy design.
📄 Abstract（原文）
The growing adoption of Environmental, Social, and Governance (ESG) principles has transformed the banking industry from a profit-oriented business model toward sustainable value creation. In the Islamic banking sector, ESG disclosure is closely aligned with the principles of Maqasid al-Shariah, which emphasize ethical conduct, transparency, social responsibility, and environmental stewardship. This study aims to examine the effect of ESG disclosure on the financial performance of Islamic commercial banks in Indonesia during the 2020–2025 period. The research employs a quantitative explanatory approach using panel data obtained from the annual reports and sustainability reports of Islamic commercial banks. ESG disclosure is measured through the environmental, social, and governance dimensions, while financial performance is represented by Return on Assets (ROA) and Return on Equity (ROE). Panel data regression analysis is applied to evaluate both the partial and simultaneous effects of ESG disclosure on financial performance. The findings indicate that environmental, social, and governance disclosures each have a positive and significant effect on financial performance, while the three dimensions jointly contribute to improving the profitability of Islamic banks. Among the ESG dimensions, governance disclosure demonstrates the strongest influence, highlighting the importance of transparency, accountability, and effective Shariah governance in achieving sustainable financial performance. These findings contribute to the literature on sustainable finance and Islamic banking by providing empirical evidence from Indonesia and offer practical implications for banking practitioners, regulators, and investors in strengthening ESG implementation to enhance long-term competitiveness and sustainable value creation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59059/jupiekes.v4i2.3242first seen 2026-08-23 05:14:38 · last seen 2026-09-22 05:00:02
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