Revisiting Corporate Governance through Shariah Compliance: Evidence, Theory, and Future Research Directions from an Assisted Systematic Review
シャリーア準拠を通じたコーポレート・ガバナンスの再考：証拠、理論、今後の研究方向性（支援付き系統的レビューより） (AI 翻訳)
Samihah Hanim Mohamad, J. Sulong
🤖 gxceed AI 要約
日本語
本研究は、AI支援型系統的レビュー（Scopus AI）を用いて、シャリーア準拠がコーポレート・ガバナンスに与える影響を統合的に分析した。シャリーア準拠は取締役会の有効性、内部統制、透明性、リスク管理、ステークホルダー信頼を強化する実質的なガバナンス機構として機能し、持続可能性指向のガバナンス、ESG統合、ブロックチェーンやAIを活用したシャリーア準拠技術への関心が高まっていることを示した。理論的には価値基盤型ガバナンスのパラダイムを提唱し、実務的には規制当局や実務者への示唆を提供する。
English
This study employs an AI-assisted systematic review (Scopus AI) to synthesize the literature on Shariah compliance and corporate governance. Findings show Shariah compliance strengthens board effectiveness, internal controls, transparency, risk management, and stakeholder trust, with emerging themes toward sustainability-oriented governance, ESG integration, and technology-enabled compliance (blockchain, AI). It advances a values-based governance paradigm and offers insights for regulators and practitioners.
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
日本ではイスラム金融の規模は小さいが、ESG統合や価値基盤型ガバナンスの議論はSSBJやスチュワードシップ・コードの文脈で示唆に富む。AIを活用した系統的レビュー手法は、日本のサステナビリティ開示研究にも応用可能。
In the global GX context
Globally, this paper contributes to the discourse on values-based governance and ESG integration, particularly relevant for Islamic finance and sustainable finance frameworks. The AI-assisted review methodology offers a replicable approach for synthesizing fragmented literature, useful for ISSB and CSRD implementation contexts.
👥 読者別の含意
🔬研究者:AI支援レビュー手法と価値基盤型ガバナンス理論の統合フレームワークを参考にできる。
🏢実務担当者:シャリーア準拠がESG統合やステークホルダー信頼に与える影響を理解し、自社のガバナンス強化に応用できる。
🏛政策担当者:規制当局は、シャリーア準拠とESG統合の連携を政策設計に考慮する示唆を得られる。
📄 Abstract（原文）
Despite the growing importance of Shariah compliance in Islamic finance, existing research on corporate governance through Shariah compliance remains fragmented across disciplines, jurisdictions, and methodological approaches, limiting theoretical integration and practical applicability. This study aims to systematically review and synthesise the literature on corporate governance through the lens of Shariah compliance by employing an AI-assisted systematic review approach. Using Scopus AI, the review was conducted on 25 September 2025 and involved structured analysis through AI-generated summaries, expanded summaries, concept mapping, and emerging theme detection. The findings reveal that Shariah compliance functions as a substantive governance mechanism that strengthens board effectiveness, internal controls, transparency, risk management, and stakeholder trust in Islamic financial institutions and Shariah-compliant firms. The review further demonstrates that corporate governance through Shariah compliance is underpinned by an integrated theoretical framework combining agency, stewardship, and stakeholder theories, enriched by Islamic jurisprudential principles. Emerging themes indicate a shift toward sustainability-oriented governance, ESG integration, and technology enabled Shariah compliance, including blockchain and artificial intelligence applications. The study contributes theoretically by advancing a values-based governance paradigm and practically by offering insights for regulators, policymakers, and practitioners seeking to enhance ethical governance and sustainable finance. These findings highlight the evolving role of Shariah compliance as both a governance mechanism and a strategic capability in contemporary corporate governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47772/ijriss.2025.91200298first seen 2026-05-15 21:15:41 · last seen 2026-08-01 06:30:18
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