Do Sustainability Practices Create Value? Evidence from Green Banking, Islamic Social Reporting, and Profitability in Indonesian Islamic Banks
サステナビリティ実践は価値を生み出すか？インドネシアのイスラム銀行におけるグリーンバンキング、イスラム社会報告、収益性の証拠 (AI 翻訳)
Fathihani Fathihani, Putri Wahyuni, Maria Lusiana Yulianti, Yuni Shara, Fatlina Zainuddin
🤖 gxceed AI 要約
日本語
インドネシアのイスラム銀行14行の2020～2024年のデータを用いて、グリーンバンキングとイスラム社会報告（ISR）が企業価値に与える影響を分析。収益性がこれらの効果を強化することを発見。持続可能性実践は財務業績と組み合わさることで価値創造に寄与することを示唆。
English
This study examines how green banking and Islamic Social Reporting (ISR) affect firm value in 14 Indonesian Islamic banks from 2020-2024. Findings show both practices positively impact firm value, with profitability strengthening these effects. Sustainability practices create greater value when backed by strong financial performance.
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
本論文はインドネシアのイスラム銀行を対象としているが、グリーンバンキングと社会的報告が企業価値に与える影響を示しており、日本の金融機関におけるサステナビリティ経営にも示唆を与える。ただし、日本に直接適用するにはイスラム金融特有の要素に注意が必要。
In the global GX context
While focused on Indonesian Islamic banks, this paper provides evidence that green banking and social reporting enhance firm value, moderated by profitability. This supports the global business case for sustainability disclosure and can inform banks worldwide, including those in emerging markets.
👥 読者別の含意
🔬研究者:This study contributes to the sustainable finance literature by demonstrating the complementary roles of green banking and Islamic social reporting in value creation.
🏢実務担当者:Islamic banks and other financial institutions can use these findings to justify investments in green banking and social reporting practices as value-enhancing strategies.
🏛政策担当者:Regulators in Islamic finance and sustainable banking can consider these results when designing disclosure frameworks that integrate environmental and social accountability.
📄 Abstract（原文）
Despite the increasing adoption of sustainable finance practices, the combined effects of green banking and Islamic Social Reporting (ISR) on firm value, particularly through financial performance, remain underexplored. This study aims to examine the effects of green banking and ISR on firm value in Indonesian Islamic banks, as well as the moderating role of profitability. Employing a quantitative explanatory design, the study utilizes secondary data obtained from annual reports and sustainability reports of 14 Islamic commercial banks in Indonesia during the period 2020–2024. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews. The findings reveal that green banking and ISR have positive and significant effects on firm value, indicating that environmental sustainability initiatives and Sharia-based social accountability enhance market valuation and stakeholder trust. Profitability is also found to positively influence firm value and significantly strengthens the effects of green banking and ISR on firm value. Furthermore, firm size and leverage contribute to explaining variations in firm value. These findings suggest that sustainability practices generate greater organizational value when supported by strong financial performance. The study contributes to the sustainable finance and Islamic banking literature by demonstrating the complementary roles of environmental responsibility, social accountability, and profitability in creating long-term firm value.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22515/shirkah.v11i2.1085first seen 2026-07-18 06:29:16
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。