Praktik Green Financing pada Bank Pembiayaan Rakyat Syariah: Pendekatan Sustainability Accounting Standards Board
イスラム農村銀行におけるグリーンファイナンスの実践：SASBアプローチ (AI 翻訳)
Elfadhli, Revi Gampito, Sri Madona Candra, L. Saleh, Ramahdani, Gampito, Revi Candra, Srimadona Saleh, Lili Ramahdani
🤖 gxceed AI 要約
日本語
本研究は、西スマトラのイスラム農村銀行におけるグリーンファイナンスの実施をSASB指標を用いて分析した。環境への取り組みは開始されているが、非公式で体系的な文書化が不足している。社会的側面では従業員福祉とコミュニティへの強いコミットメントが示され、ガバナンスでは環境リスクが部分的に手順に組み込まれている。全体的に、基本的なSASB基準とは一致するものの、包括的な方針と標準化された報告メカニズムの欠如が効果的なグリーンファイナンスの実施を制限している。
English
This study examines green financing practices in Islamic rural banks in West Sumatra using the SASB index. Environmental initiatives exist but are informal and lack systematic documentation. Social dimension shows strong commitment to employee welfare and community empowerment, while governance partially integrates environmental risks. Overall, practices align with basic SASB standards, but absence of formal policies and standardized reporting limits effectiveness.
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
日本のSSBJや地域銀行のESG開示にも示唆を与える。イスラム金融の社会目標とSASBの整合性は、日本の金融機関における非財務情報の体系化に参考となる。
In the global GX context
Illustrates the application of SASB framework in an emerging market Islamic banking context. Highlights the gap between informal ESG practices and formal disclosure standards, relevant for global transition finance and capacity building.
👥 読者別の含意
🔬研究者:Provides empirical insight into ESG disclosure practices in Islamic banking, contributing to the literature on SASB implementation in non-Western contexts.
🏢実務担当者:Offers lessons for formalizing green financing policies and documentation in small financial institutions.
🏛政策担当者:Suggests need for regulatory guidance to standardize ESG reporting in Islamic banking to enhance credibility and effectiveness.
📄 Abstract（原文）
This study examines the implementation of Green Financing in Islamic Rural Bank in West Sumatra using the Sustainable Accounting Standards Board (SASB) Index as an analytical framework. A descriptive qualitative approach was employed, utilizing interviews and surveys to evaluate Environmental, Social, and Governance (ESG) dimensions. The findings indicate that environmental initiatives have been initiated; however, their implementation remains informal and lacks systematic documentation. In contrast, the social dimension demonstrates a strong commitment to employee welfare and community empowerment, reflecting the social objectives inherent in Sharia banking principles. Meanwhile, the governance dimension shows that environmental risk considerations have been partially integrated into standard operating procedures (SOP), aligned with Sharia compliance requirements. Overall, the results suggest that while Islamic Rural Bank practices are generally consistent with basic SASB standards, the absence of comprehensive written policies and standardized reporting mechanisms limits the effectiveness and sustainability of green financing implementation. This study highlights the need for formalized governance structures and documented environmental policies to strengthen sustainable finance practices within Islamic rural banking institutions
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31958/ab.v6i1.16571first seen 2026-05-15 18:48:31
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