Green Banking and Sustainability Disclosures in the Islamic Banking Sector: Evidence from Malaysia
イスラム銀行セクターにおけるグリーンバンキングとサステナビリティ開示：マレーシアの証拠 (AI 翻訳)
Mohd Faizuddin Muhammad Zuki, Muhammad Arif Fadilah Ishak, Hassan Muhammad Hafiz
🤖 gxceed AI 要約
日本語
本研究は、マレーシアの6つのイスラム銀行がグリーンファイナンスと持続可能性の原則をどのように実践しているかを、内容分析とスコアリング指標（GBSI）を用いて評価した。スコアは40.3～66.7で、進捗は中程度だが不均一である。気候リスク管理、枠組み遵守、環境負荷低減、グリーンファイナンスが主要テーマであり、再生可能エネルギーやグリーン調達、標準化された報告にはギャップが残る。
English
This study evaluates how six Islamic banks in Malaysia operationalize green finance and sustainability through content analysis and a Green Banking and Sustainability Index (GBSI). Scores range from 40.3 to 66.7, indicating moderate but uneven progress. Key themes include climate risk management, framework compliance, environmental footprint reduction, and green financing, with gaps in renewable energy, green procurement, and standardized reporting.
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
日本でも地域銀行や専門金融機関のESG統合が進む中、本論文は報告の一貫性や実行の課題を示す。SSBJや統合報告の実践に示唆を与えるが、マレーシアのイスラム銀行に焦点が当てられているため、直接的な応用には注意が必要。
In the global GX context
This paper contributes empirical evidence on ESG disclosure practices in Islamic banking, which is relevant for global frameworks like ISSB and TCFD. The GBSI methodology offers a benchmarking tool applicable to other banking sectors, while the findings highlight gaps in standardized reporting and green procurement that are common across markets.
👥 読者別の含意
🔬研究者:The GBSI scoring rubric and thematic analysis provide a replicable methodology for studying green banking disclosures in other contexts.
🏢実務担当者:Islamic banks can use the 15 indicators to benchmark their own sustainability reporting and identify areas for improvement.
🏛政策担当者:The uneven adoption of green finance practices suggests a need for stronger regulatory guidance and standardized reporting frameworks.
📄 Abstract（原文）
The heightened global focus on sustainability has intensified expectations for financial institutions, including Islamic banks, to embed green finance and sustainable practices within their operations. Although Malaysia remains a global leader in Islamic finance, questions persist regarding the depth of sustainability implementation beyond narrative disclosure. This study examines the extent to which full-fledged Islamic banks in Malaysia operationalize green finance and sustainability principles, and evaluates their alignment with national and global frameworks. A qualitative exploratory design was employed, incorporating systematic content analysis and thematic review of sustainability, annual, and integrated reports from six Islamic commercial and development banks. To enhance rigor, a triangulation strategy validated findings against academic literature, regulatory documents, and institutional policy sources. In addition, a quantitative content analysis was conducted through a structured 0–4 scoring rubric applied across fifteen indicators, generating a Green Banking and Sustainability Index (GBSI) scaled to 0–100. The results reveal four emerging themes–climate risk management, compliance with sustainability frameworks, environmental footprint reduction, and green financing activities, with banks demonstrating varying maturity across initiatives. GBSI scores ranged from 40.3 to 66.7, indicating moderate progress yet uneven adoption across institutions. Positive strides were noted in energy efficiency, digitalisation, and initial climate-disclosure efforts, while gaps remain in renewable energy deployment, green procurement, verified performance metrics, and standardised reporting. This study contributes empirical insight into ESG integration within Islamic banking, advances legitimacy theory and provides actionable recommendations to strengthen execution consistency, enhance reporting quality, and support Malaysia’s strategic ambition in Islamic green finance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.15388/omee.2026.17.5first seen 2026-07-18 07:30:43
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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。