イスラム銀行の開示：ガバナンス、コンプライアンス、新興の報告課題に関する構造的統合的レビュー
Islamic Banking Disclosure: A Structured Integrative Review of Governance, Compliance, and Emerging Reporting Issues (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
イスラム銀行の開示を、ガバナンス構造・規制枠組み・測定手法・新興報告課題の観点から統合的にレビューした研究。AAOIFI・IFRS・各国規制の併存が規制の多元性と不均衡なコンプライアンスを生むことを示す。開示指数と内容分析が測定の主流だが、二値スコアは開示の深さや信頼性を捉えにくい。開示水準は財務パフォーマンスや資本コスト低下と関連するが、因果関係の証拠は限定的。
English
A structured integrative review of 53 studies on Islamic banking disclosure, synthesizing governance, regulation, measurement, and emerging reporting issues. It finds dual accountability to investors, depositors, Shariah boards, and society, with regulatory pluralism across AAOIFI, IFRS, and national rules producing uneven compliance. Disclosure indices dominate measurement but binary scores capture presence rather than depth or credibility. Higher disclosure links to performance and lower cost of capital, though causal evidence remains limited.
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
イスラム金融は日本のGX文脈とは直接重ならないが、SSBJ・統合報告・第三者保証を巡る「開示の質と信頼性」議論は共通する。宗教・倫理原則に基づく二重説明責任モデルは、日本企業が統合報告で社会的正当性をどう説明するかを考える際の比較材料になる。
In the global GX context
This review speaks to global disclosure scholarship on regulatory pluralism and the gap between disclosure presence and quality—issues central to ISSB/CSRD debates. Its dual-accountability framing (financial plus Shariah compliance) offers a comparative lens for how religious or values-based mandates interact with mainstream reporting frameworks, and flags climate accountability and integrated reporting as frontier topics.
👥 読者別の含意
🔬研究者:開示指数の限界と二重説明責任モデルは、開示の質・信頼性を測る研究設計の参考になる。
🏢実務担当者:倫理・宗教原則に基づく開示が資本コストや信頼とどう結びつくか、統合報告の設計に示唆を与える。
🏛政策担当者:AAOIFI・IFRS・国内規制の併存が生む規制の多元性と不均衡なコンプライアンスは、開示制度設計の教訓となる。
📄 Abstract（原文）
Islamic banking disclosure is a distinctive accountability mechanism because Islamic banks must explain both financial performance and compliance with Shariah principles. This study aims to synthesize how governance structures, regulatory frameworks, measurement approaches, and emerging reporting issues shape disclosure in Islamic banking. It applies a structured integrative literature review supplemented by descriptive bibliometric profiling to a curated corpus of 53 publications published between 2010 and 2025; 47 directly relevant studies were retained and coded according to theoretical mechanism, reporting framework, disclosure domain, measurement approach, organizational and governance determinants, consequences, and contextual conditions. The synthesis shows that Islamic banking disclosure is shaped by a dual accountability structure involving investors, depositors, investment account holders, Shariah boards, regulators, and wider society. The coexistence of AAOIFI standards, IFRS, and national regulation creates regulatory pluralism and uneven compliance across institutions and jurisdictions. Disclosure indices and content analysis dominate measurement, but binary scores frequently capture presence rather than depth, credibility, or decision usefulness. Bank size, age, ownership, board composition, Shariah Supervisory Board quality, leverage, listing status, and country institutions influence disclosure, although several relationships vary by disclosure type and setting. Higher disclosure is associated with financial performance, lower cost of capital, legitimacy, trust, satisfaction, and loyalty, while evidence on stock-price volatility and causal direction remains limited. The article develops a dual-accountability disclosure ecosystem linking institutional foundations and governance capacity to disclosure architecture, information attributes, and stakeholder outcomes. Future research should prioritize disclosure quality, Maqasid al-Shariah outcomes, climate accountability, integrated reporting, digital governance, and FinTech-related risks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.ebizmark.id/index.php/ICoDSS/article/download/435/398first seen 2026-09-12 05:48:00 · last seen 2026-09-22 05:16:22
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