イスラム社会報告とサステナビリティパフォーマンスがシャリア銀行の財務業績に与える影響
The Influence of Islamic Social Reporting and Sustainability Performance on the Financial Performance of Sharia Banks (原題)
Arista Putri Andriani, Nur Fatoni, Mardhiyaturrositaningsih Mardhiyaturrositaningsih
🤖 gxceed AI 要約
日本語
本研究は、イスラム社会報告（ISR）とサステナビリティパフォーマンス（SP）がシャリア銀行の財務業績に与える影響を、2021～2024年のパネルデータを用いて検証した。分析の結果、ISRとSPは財務業績に有意な正の影響を与えることが示され、イスラム価値に基づく社会的責任開示とサステナビリティ報告の質向上が収益性向上に寄与することが示唆された。
English
This study examines the impact of Islamic Social Reporting (ISR) and Sustainability Performance (SP) on the financial performance of Sharia banks using panel data from 2021-2024. Results show that ISR and SP have a significant positive influence on financial performance, implying that improving Islamic value-based social responsibility disclosure and sustainability reporting contributes to profitability growth.
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開示が進む中、宗教的価値観に基づく非財務情報開示が財務業績に与える影響を示す点で、日本企業の開示戦略に示唆を与える。ただし、イスラム金融特有の枠組みであり、直接適用には限界がある。
In the global GX context
This study adds to global evidence that sustainability disclosure can enhance financial performance, relevant to ISSB and CSRD contexts. It highlights the role of value-based reporting, which may inform how companies integrate ethical principles into disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between sustainability disclosure and financial performance in Islamic banking, useful for comparative studies.
🏢実務担当者:Suggests that improving sustainability reporting quality can positively impact financial performance, relevant for corporate disclosure teams.
🏛政策担当者:Indicates that encouraging sustainability disclosure may benefit financial institutions, relevant for regulators designing disclosure mandates.
📄 Abstract（原文）
This study aims to examine the extent to which Islamic Social Reporting (ISR) and Sustainability Performance (SP) influence the financial performance of sharia-based banks. The methodology is quantitative, employing a causal-associative approach. The panel data consist of 13 Sharia Commercial Banks observed over the 2021–2024 period, resulting in a total of 52 observations. The analysis was carried out using panel data regression with Common Effect Model specifications using the EViews application. The ISR variable was quantified using a 48-item disclosure index, while SP was measured through Weighted Content Analysis on 58 Global Reporting Initiative (GRI) indicators relevant to the banking sector. The results of the analysis show that ISR and SP have a significant positive influence on the financial performance of Islamic banks. These findings imply that improving the quality of Islamic value-based social responsibility disclosure and sustainability reporting contributes significantly to the profitability growth of Islamic financial institutions.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61111/jakis.v14i1.1314first seen 2026-08-26 04:47:13
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