Advancing data management and environmental, social and governance reporting for sustainability in religious institutions
宗教機関における持続可能性のためのデータ管理とESG報告の推進 (AI 翻訳)
Zaharah Abdullah, Nor Aishah Mohd Ali, Siti Fatimah Noor Minha, Khairiah Ahmad, Nurul Hidayah Ahamad Nawawi, Eley Suzana Kasim, Dej-anan Bungkilo
🤖 gxceed AI 要約
日本語
本論文は、マレーシアの州イスラム宗教評議会（SIRC）におけるウェブベースのESG報告の役割を探る。13の宗教機関でのマルチサイト定性調査に基づき、環境管理、ステークホルダー関与、透明性・説明責任を統合したESG報告フレームワークを提案する。データ管理の重要性を強調し、宗教機関の持続可能性向上に寄与する。
English
This paper explores web-based ESG reporting in Malaysian State Islamic Religious Councils (SIRCs). Based on multi-site qualitative research across 13 institutions, it proposes an integrated framework combining environmental stewardship, stakeholder engagement, transparency, and accountability, supported by data management. The framework aims to guide SIRCs in navigating ESG reporting complexities and enhancing sustainability.
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
日本では宗教法人のESG報告は一般的ではないが、非営利組織の情報開示やデータ管理の枠組みとして参考になる。SSBJや有報とは直接関係しないが、組織の透明性向上という観点で示唆がある。
In the global GX context
While focused on religious institutions in Malaysia, this paper contributes to the global discourse on ESG reporting in non-profit and public-sector organizations. It highlights the importance of data management and digitalization in sustainability reporting, relevant to broader disclosure frameworks like GRI and ISSB.
👥 読者別の含意
🔬研究者:Provides a qualitative framework for ESG reporting in non-profit contexts, useful for comparative studies on sector-specific disclosure.
🏢実務担当者:Offers a structured approach for religious or non-profit organizations to implement web-based ESG reporting with data management.
🏛政策担当者:Suggests a foundational framework for regulators to evaluate and refine sustainability reporting guidelines for non-corporate entities.
📄 Abstract（原文）
Background and Purpose: Web-based environmental, social, and governance (ESG) reporting is becoming increasingly important in religious institutions, particularly within the State Islamic Religious Councils (SIRCs) in Malaysia. This paper explores the role of this reporting in ensuring the sustainability of religious institutions in the country. Methodology: To gain insights into the essential elements for formulating a coherent web-based sustainability reporting framework, a multi-site qualitative research approach comprising 13 religious institutions was employed. A total of 27 semi-structured interviews were conducted with heads of departments, information technology officers, webmasters, and administrative staff. Findings: The findings advocate for a framework integrating ESG elements, viz., environmental stewardship, stakeholders’ engagement, transparency and accountability, supported with data management, tailored to the unique context of religious institutions. Salient implications of adopting a digitalized, unified sustainability reporting method were discussed, potentially guiding SIRCs through the complexities of ESG reporting. Contributions: This paper provides a foundational framework for policymakers, offering a lens through which the reporting framework can be evaluated and refined to promote enhanced stakeholder collaboration, transparent communication, and evidence-based decision-making in pursuing sustainability goals within religious institutions. The integrated framework presents a novel approach to empower religious institutions via ESG reporting. Keywords: Sustainability reporting, framework, website disclosure, content analysis, religious institutions.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.24200/jonus.vol10iss2pp678-700first seen 2026-05-05 19:08:09
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