Assessing the Link Between Corporate Sustainability Practices Disclosure and Financial Performance: Empirical Insights from Pakistan's Islamic Banking Sector
企業のサステナビリティ実践開示と財務パフォーマンスの関連性の評価：パキスタンのイスラム銀行セクターからの実証的洞察 (AI 翻訳)
Musa Khan, Sanyah Saad, Ammarah Akhuand
🤖 gxceed AI 要約
日本語
本研究は、パキスタンのイスラム銀行における企業のサステナビリティ実践開示（CSPD）が財務パフォーマンスに与える影響を調査した。2010年から2021年までの4行の年次報告書を分析し、GRIおよびAAOIFIガイドラインに基づく開示指数を用いた。結果は、全体的なサステナビリティ開示は財務パフォーマンスと負の関連があるが、環境・社会開示は正の関連を示し、経済開示は有意な効果がないことを示した。この研究は、イスラム銀行におけるサステナビリティ報告の不均一な影響を明らかにしている。
English
This study examines how corporate sustainability practices disclosure (CSPD) affects financial performance in Pakistan's Islamic banks. Analyzing annual reports from 2010-2021 using GRI and AAOIFI guidelines, it finds that overall sustainability disclosure is negatively linked to performance, but environmental and social disclosures are positively related, while economic disclosures have no significant effect. The findings highlight the non-uniform impact of sustainability reporting areas.
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
パキスタンのイスラム銀行を対象とした研究だが、サステナビリティ開示の財務影響に関する実証分析は、日本のSSBJや統合報告書の実務においても参考になる。特に、開示分野ごとに財務効果が異なる点は、日本企業の開示戦略において重要な示唆を与える。
In the global GX context
This paper adds to the global debate on the financial materiality of sustainability disclosure, bringing evidence from Islamic banking in Pakistan. It supports the notion that disclosure effects vary by sub-dimension, relevant for frameworks like ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the differential impact of sustainability disclosure sub-components on financial performance in an Islamic banking context.
🏢実務担当者:Sustainability teams in Islamic banks can use these findings to prioritize environmental and social disclosures for better financial outcomes.
🏛政策担当者:Regulators in Pakistan and similar economies may consider this when designing disclosure standards that balance economic, environmental, and social dimensions.
📄 Abstract（原文）
This study looks at whether Corporate Sustainability Practices Disclosure (CSPD) affects the financial performance of Islamic banks in Pakistan. The analysis covers four Islamic banks and uses information taken from their annual reports between 2010 and 2021. A disclosure index was prepared using the Global Reporting Initiative (GRI) and AAOIFI guidelines, while content analysis was used to examine the reported sustainability information. The relationship between CSPD and financial performance was tested through OLS, PCSEs, and GLS models with both fixed and random effects. The results suggest that overall sustainability disclosure is linked with lower financial performance among the sampled banks. However, the findings also show that environmental and social disclosures are positively related to performance, whereas economic disclosures do not appear to have a significant effect. These outcomes indicate that the effect of sustainability reporting is not uniform across all disclosure areas. The study adds to the discussion on sustainability practices in Islamic banking and provides useful direction for regulators and institutions involved in improving disclosure standards in Pakistan.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journals.irapa.org/index.php/TIBS/article/download/1285/707first seen 2026-07-20 05:23:19
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