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イスラム銀行における人工知能、ESG開示品質、企業サステナビリティ・パフォーマンス：シャリーア・ガバナンスの役割

Artificial Intelligence, ESG Disclosure Quality, and Corporate Sustainability Performance in Islamic Banking: The Role of Sharia Governance (原題)

Mutmainah _, Melinda Wijaya

Journal of Economics Business and Accountancy Ventura📚 査読済 / ジャーナル2026-10-20#AI×ESG経営インパクト: 資金調達対象セクター: finance
DOI: 10.14414/jebav.v29i2.5794
原典: https://doi.org/10.14414/jebav.v29i2.5794
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🤖 gxceed AI 要約

日本語

インドネシア・マレーシアのイスラム商業銀行を対象に、AI能力・導入がESG開示品質と緑洗い、企業サステナビリティ性能に与える影響をパネル固定効果モデルで検証。AIはESG開示品質と正に関連するが緑洗いとは有意でなく、ESG開示品質はサステナビリティ性能と正に関連。シャリーア・ガバナンスはAIとESG開示品質の関係を強めるが、AIと緑洗いの関係は調整しない。技術能力と宗教的ガバナンスの統合が信頼性ある開示に重要と示す。

English

Panel fixed-effects study of Indonesian and Malaysian Islamic commercial banks (2021–2025) testing whether disclosed AI capability improves ESG disclosure quality, reduces greenwashing, and lifts sustainability performance. AI is positively associated with ESG disclosure quality but not significantly with greenwashing; ESG disclosure quality predicts sustainability performance. Sharia governance strengthens the AI–disclosure link but does not moderate AI–greenwashing, underscoring governance-technology integration for credible 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

日本ではSSBJ基準・有報開示・統合報告書におけるAI活用と開示品質の関係が議論されつつあり、宗教ガバナンスという外部統制がAI×開示の信頼性を高めるという示唆は、日本企業の内部統制・第三者保証の設計に示唆を与える。イスラム金融という文脈は異なるが、AI導入が緑洗い抑制に直結しない点は日本企業の開示ガバナンス議論にも通じる。

In the global GX context

Adds empirical evidence to the AI×ESG disclosure literature by showing that AI capability alone does not curb greenwashing unless embedded in a strong governance regime (here Sharia governance). This speaks to ISSB/CSRD debates on assurance, internal controls over sustainability reporting, and the limits of technology-only fixes for disclosure credibility, extending the discussion to Islamic finance—an under-studied disclosure setting.

👥 読者別の含意

🔬研究者:Provides panel evidence that AI–disclosure links are governance-contingent, offering a template for studying moderators (religious, regulatory) in AI×ESG research.

🏢実務担当者:Suggests that AI investments should be paired with governance oversight to improve ESG disclosure quality, and that AI alone will not eliminate greenwashing risk.

🏛政策担当者:Highlights that disclosure-quality gains from AI depend on governance frameworks, relevant to assurance and internal-control requirements for sustainability reporting.

📄 Abstract（原文）

This study examines the relationships among Artificial Intelligence (AI), ESG Disclosure Quality (ESGDQ), Greenwashing, and Corporate Sustainability Performance (CSP), and investigates the moderating role of Sharia Governance in Islamic banking. The study employs a quantitative explanatory design using panel data from Islamic commercial banks in Indonesia and Malaysia during the 2021–2025 period. The study collected data from annual reports, sustainability reports, corporate governance reports, official corporate websites, and other publicly available disclosures through structured content analysis and disclosure-based indices. The hypotheses were tested using a fixed-effects panel regression model. The findings indicate that disclosed AI capability and implementation are positively associated with ESG Disclosure Quality, while AI is not significantly associated with Greenwashing. ESG Disclosure Quality is positively associated with Corporate Sustainability Performance, whereas Greenwashing is not significantly associated with sustainability performance. Sharia Governance strengthens the positive relationship between AI and ESG Disclosure Quality but does not significantly moderate the relationship between AI and Greenwashing. These findings highlight the importance of integrating technological capabilities with Sharia Governance to support more credible, transparent, and responsible sustainability reporting practices in Islamic banking.

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