FAITH-ALIGNED GREEN TAXONOMY FOR SMES: INTEGRATING MAQAṢID AL-SHARIAH INTO CLIMATE FINANCE CLASSIFICATION SYSTEMS
中小企業のための信仰に基づくグリーンタクソノミー：気候金融分類システムへのマカシド・アル・シャリーアの統合 (AI 翻訳)
null Imene Tabet, null Marjan Muhammad, null Wan Noorfatin binti Wan Mohd Zani
🤖 gxceed AI 要約
日本語
本論文は、イスラム中小企業向けに、ESG-iフレームワークを活用した簡素化された信仰に基づくタクソノミーを提案。EUタクソノミー、ASEANタクソノミー、マレーシアのCCPTを参考に、4つの環境目標と「害を及ぼさない」原則を導入。活動をグリーン、アンバー、レッドに分類する。
English
This paper proposes a simplified faith-aligned green taxonomy for Islamic SMEs by adapting the ESG-i framework, drawing on EU Taxonomy, ASEAN Taxonomy, and Malaysia's CCPT. It introduces four Environmental Objectives, a DNSH screen based on Islamic principles, and categorizes activities as Green, Amber, or Red with improvement pathways.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
In the global GX context
This paper contributes to the global discourse on taxonomies by integrating religious ethical principles into climate finance classification, which may inform diverse cultural approaches to green finance and help expand SME participation in the green transition.
👥 読者別の含意
🔬研究者:Scholars interested in intersection of religion and sustainable finance will find a novel framework integrating Maqasid al-Shariah with existing taxonomies.
🏢実務担当者:Islamic financial institutions and SMEs can adopt this simplified taxonomy for values-driven sustainability assessment and reporting.
🏛政策担当者:Regulators in Muslim-majority countries may consider this as a model for developing inclusive green taxonomy standards for SMEs.
📄 Abstract（原文）
Most existing sustainability assessment frameworks are primarily tailored for larger corporations, leaving MSMEs with limited resources and guidance to effectively evaluate their sustainability performance. To address this gap, this paper proposes a simplified, faith-aligned taxonomy tailored to Islamic MSMEs by adapting the ESG-i Framework into an ex-ante classification tool. Drawing on the EU Taxonomy, ASEAN Taxonomy, and Malaysia’s CCPT, the model introduces four Environmental Objectives, a Do No Significant Harm (DNSH) screen rooted in the Islamic principle of Al-Darar (harm avoidance), and three Essential Criteria: Social Safeguards, Ethical Governance, and Shariah Compliance. Activities are categorised as Green, Amber, or Red, with built-in pathways for improvement. Designed to be accessible and values-driven, this taxonomy bridges Islamic ethical principles with sustainable finance goals, empowering Islamic financial institutions and MSMEs to participate more meaningfully in the green transition.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.53840/ijiefer216first seen 2026-05-14 21:35:51
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