シャリア会計とESG：持続可能性とイスラム的価値に志向した報告システムの構築
Sharia Accounting and ESG: Building a Reporting System That Is Oriented Towards Sustainability and Islamic Values (原題)
Maora Syifa Belicia, Mukhtaruddin, Rina Tjandrakirana dp, Umi Kalsum
🤖 gxceed AI 要約
日本語
シャリア会計とESGの共通基盤を環境保護・社会正義・倫理的ガバナンス・透明性・長期的価値創造の観点から整理した文献研究。ESGはリバー禁止、ガラル、マイシル、ザカート配分、非ハラール収入、マカースィド・シャリーア達成を測れない点を指摘する。財務・ESG・シャリア適合・ガバナンス保証の4層からなる統合報告システムを提案し、グリーンウォッシュと形式的シャリア適合のリスク低減を狙う。
English
A qualitative literature study mapping common ground between sharia accounting and ESG across environmental protection, social justice, ethical governance, transparency, and long-term value creation. It argues ESG fails to capture riba, gharar, maysir prohibitions, zakat distribution, non-halal income, and maqāṣid al-sharī'ah achievement. The authors propose a four-layer integrated reporting system—financial, ESG, sharia compliance, and governance/assurance—to curb greenwashing and symbolic compliance.
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
イスラム金融圏の開示枠組み提案であり、日本のSSBJ・有報対応への直接示唆は限定的。ただしESG評価が宗教・倫理規範を測りきれない限界を示す点は、日本企業のESG評価対応を相対化する材料になる。
In the global GX context
Adds to global disclosure scholarship by showing how faith-based ethical frameworks (Islamic finance) can be layered onto ESG reporting, relevant to ISSB/CSRD debates on whether universal standards capture religious and ethical compliance dimensions and to greenwashing concerns in sustainability assurance.
👥 読者別の含意
🔬研究者:宗教・倫理規範とESG評価の整合性をどう扱うかという開示理論の論点を提供する。
🏢実務担当者:イスラム金融・シャリア適合製品に関わる企業がESG開示にシャリア適合層を追加する際の枠組み参考になる。
🏛政策担当者:ESG基準が宗教・倫理的コンプライアンスを測れない限界と、統合報告での補完可能性を示唆する。
📄 Abstract（原文）
The transformation towards a sustainable economy has encouraged companies to no longer only be oriented towards achieving profits, but also pay attention to environmental, social, and governance quality impacts through an Environmental, Social, and Governance (ESG) approach. In the context of Islamic economics, sustainability orientation has a strong relationship with the principles of sharia accounting which emphasizes trust, fairness, transparency, benefit, and accountability. This research aims to analyze the relationship between sharia accounting and ESG and formulate a reporting system framework that is able to integrate financial information, sustainability, and compliance with Islamic values. The research uses a qualitative approach with an integrative literature study method on scientific articles, accounting and sustainability standards, and regulations related to sustainable finance. The results of the study show that ESG and sharia accounting have a strong common ground in the aspects of environmental protection, social justice, ethical governance, transparency, and long-term value creation. However, ESG does not fully represent the characteristics of sharia because it does not specifically measure compliance with the prohibition of riba, gharar, maysir, zakat distribution, non-halal income, and the achievement of maqāṣid al-sharī'ah. This study proposes an integrated reporting system consisting of four layers, namely financial performance, ESG performance, sharia compliance and maqāṣid al-sharī'ah, as well as governance and assurance. The framework is expected to strengthen accountability, reduce the risk of greenwashing and symbolic sharia compliance, and improve the quality of information for investors and stakeholders.
🔗 Provenance — このレコードを発見したソース
- openalex https://e-journal.citakonsultindo.or.id/index.php/IJBQR/article/view/7493first seen 2026-11-14 04:55:47
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。