CONTENT ANALYSIS OF ESG IMPLEMENTATION IN MAJOR ISLAMIC BANKING IN SELECTED OIC COUNTRIES
主要イスラム銀行におけるESG実施の内容分析：OIC諸国の事例 (AI 翻訳)
Roisatun Kasanah, Nuzulia Nuzulia, M. Anis, D. Dahruji
🤖 gxceed AI 要約
日本語
本研究は、OIC諸国の主要イスラム銀行6行の2023年サステナビリティ報告書をGRI基準に基づき質的内容分析し、ESG開示の深度と一貫性を評価した。その結果、銀行間で開示指標数に大きな格差があり（インドネシア・シャリア銀行73件、アル・ラジヒ銀行19件）、人権評価、サプライヤー環境審査などの重要な指標は全行で未開示であり、イスラム金融の規範と実際の報告慣行の乖離が明らかになった。OIC諸国間での調和のとれたESG報告基準の緊急な必要性を指摘している。
English
This study examines ESG disclosure depth and consistency among six major Islamic banks in OIC countries via qualitative content analysis of their 2023 sustainability reports against GRI Standards. Results show significant disparities (Bank Syariah Indonesia: 73 indicators; Al Rajhi: 19) with critical gaps in human rights, supplier screening, etc. It highlights a systemic gap between Islamic finance norms and actual reporting, urging harmonized ESG standards across OIC jurisdictions.
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
日本ではSSBJ基準の適用が始まっており、本稿は異なる文化・法制度下でのESG開示の課題を示す点で参考になる。特に、イスラム金融とESGの親和性が強調されているが、実務上のギャップが明らかになったことで、日本の金融機関における統合報告やサステナビリティ開示の品質向上への示唆が得られる。
In the global GX context
Globally, as ISSB and GRI frameworks converge, this cross-country comparison of Islamic banks reveals persistent disclosure gaps even under a unified framework. It underscores the need for regulatory harmonization and capacity building in emerging markets, relevant for investors and standard-setters navigating sustainability reporting in diverse contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence of ESG disclosure disparities in Islamic banking across OIC countries using GRI framework, useful for comparative and institutional analysis.
🏢実務担当者:Islamic banks can benchmark their ESG reporting against peers and identify missing indicators (e.g., human rights, supplier screening) to improve disclosure quality.
🏛政策担当者:Highlights the urgency for harmonized ESG reporting standards across OIC jurisdictions to enhance transparency and credibility of Islamic finance.
📄 Abstract（原文）
Despite the growing alignment between ESG principles and Islamic finance values, empirical evidence on the depth and consistency of ESG disclosure among major Islamic banks across OIC countries remains limited, particularly in the post-COVID period marked by heightened sustainability pressures. This study addresses this gap by examining the extent and pattern of ESG disclosure among six major Islamic banks in OIC countries through qualitative content analysis of their 2023 sustainability reports, evaluated against the Global Reporting Initiative (GRI) Standards. The novelty of this study lies in its systematic cross-country comparison of Islamic bank ESG disclosure using GRI as a unified analytical framework. The results reveal significant disparities across banks and dimensions: Bank Syariah Indonesia leads overall disclosure with 73 indicators, while Al Rajhi Saudi Arabia discloses only 19. Critical social and environmental indicators, including human rights assessment, socioeconomic compliance, and supplier environmental screening remain unreported across all six banks, highlighting a systemic gap between the normative aspirations of Islamic finance and actual reporting practice. These findings underscore the urgent need for harmonized ESG reporting standards across OIC jurisdictions and provide actionable insights for regulators, Islamic banks, and investors seeking to strengthen the integrity and credibility of sustainability reporting within the Islamic financial system. Future studies are encouraged to expand the sample size, incorporate longitudinal analysis to track disclosure progress over time, and explore the institutional and regulatory determinants that drive variation in ESG reporting quality among Islamic financial institutions globally.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20473/jebis.v12i1.83388first seen 2026-07-13 06:51:28
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