Advancing sustainability disclosure with xBRL to accelerate climate policy for ESG
サステナビリティ開示におけるxBRLの活用：ESGのための気候政策加速に向けて (AI 翻訳)
Dzakiyy Hadiyan Achyar
🤖 gxceed AI 要約
日本語
本研究は、気候政策がイスラム銀行のESGパフォーマンスに与える影響を、xBRL(拡張可能な事業報告言語)の調整効果を通じて検証した。パネルデータ分析の結果、xBRLの採用後、気候政策のESGパフォーマンスへのプラス効果が有意に高まることが示された。自動データ処理・検証によりサステナビリティ報告の品質と信頼性が向上し、インドネシアとサウジアラビアの2060年ネットゼロ目標達成を支援する実践的含意を持つ。
English
This study examines how climate policy affects Islamic banks' ESG performance through the moderating effect of xBRL adoption. Using panel data, it finds that xBRL adoption significantly strengthens the positive impact of climate policy on ESG performance. The results suggest that automated data validation via xBRL improves sustainability reporting quality, supporting Indonesia and Saudi Arabia's net-zero 2060 goals.
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GX文脈では、SSBJ開示基準や有報へのXBRL拡大が進む中、本論文はデジタル開示インフラが気候政策の実効性を高める可能性を示す。イスラム銀行が対象だが、日本でも規制当局とのデータ連携や報告品質向上に応用可能。
In the global GX context
Globally, this paper provides empirical evidence that structured digital reporting (xBRL) can amplify the effect of climate policy on corporate ESG outcomes. As ISSB and SEC push for machine-readable sustainability data, the findings support xBRL as a tool to improve disclosure quality, regulatory monitoring, and net-zero alignment, particularly in emerging economies.
👥 読者別の含意
🔬研究者:xBRLがESG開示と気候政策の相互作用に果たす調整役を実証し、開示インフラ研究に新たな洞察を提供。
🏢実務担当者:サステナビリティ報告にxBRLを導入することで、データ品質向上と規制対応の効率化が期待できる。
🏛政策担当者:気候政策の効果を高める手段として、デジタル開示標準（xBRL等）の普及が有効であることを示唆。
📄 Abstract（原文）
Purpose This study aims to investigate the impact of climate policy on Islamic banks’ environmental, social and governance performance through the extensible Business Reporting Language moderating effect. Design/methodology/approach This study used a panel data approach from the Climate Change Performance Index report, xBRL.org report and Islamic Financial Services Board report. Findings The results show that climate policy can have a greater impact on environmental, social and governance performance among Islamic banks after the adoption of extensible Business Reporting Language. Practical implications This study demonstrates that deploying automated data processing and validation using extensible Business Reporting Language can boost the quality and reliability of sustainability reports, improving the capacity to exchange data between regulators and government agencies. Therefore, the presence of high-quality sustainability reporting allows Indonesia and Saudi Arabia to maintain their dedication to achieving net-zero emissions by 2060. Originality/value To the best of the author’s knowledge, this research is the first to observe how extensible Business Reporting Language adoption can support national climate policy in assisting Islamic banks to achieve a higher environmental, social and governance performance with a dynamic capability view. Most research observed extensible Business Reporting Language and financial-related performance, such as stock liquidity, value relevance, income statements and corporate tax. Therefore, this study offers a more balanced and comprehensive view by selecting Indonesia and Saudi Arabia for their strategic importance to the global Islamic economy and the Group of Twenty economy at the same time.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1108/jiabr-11-2024-0463first seen 2026-05-14 22:33:02
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