UNVEILING ETHICAL IDENTITY THROUGH ESG DISCLOSURE: CASE OF TAKAFUL COMPANIES IN SELECTED OIC COUNTRIES
ESG開示を通じた倫理的アイデンティティの解明：特定OIC諸国のタカフル企業の事例 (AI 翻訳)
Nursyam Hamijaya, W. Handayani, Wan Sallha Yusoff
🤖 gxceed AI 要約
日本語
本研究は、OIC加盟5カ国（サウジアラビア、マレーシア、UAE、インドネシア、パキスタン）のタカフル企業におけるESG開示を、マカシド・シャリアの5つの目的に基づいて分析。2022～2023年のサステナビリティ報告書を内容分析し、各国の開示実践の差異を明らかにした。サウジアラビアが最もバランスの取れた開示を示し、インドネシアでは規制主導の改善が見られた。シャリアに基づくESG評価の独自フレームワークを提案。
English
This study analyzes ESG disclosure of takaful companies in five OIC countries (Saudi Arabia, Malaysia, UAE, Indonesia, Pakistan) using the five objectives of maqashid shariah as an analytical framework. Content analysis of sustainability reports from 2022-2023 reveals cross-country differences: Saudi Arabia shows the most balanced disclosure, while Indonesia shows regulatory-driven improvements. It proposes a novel framework linking shariah to ESG assessment.
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基準への対応が進む中、宗教的・文化的規範を考慮したESG開示の枠組みは参考になる。ただしOIC諸国に特化しており、日本企業への直接適用は限定的。
In the global GX context
Globally, the study offers a unique perspective on integrating ethical principles (maqashid shariah) into ESG disclosure, relevant for discussions on context-specific sustainability reporting standards (e.g., ISSB's consideration of jurisdictional nuances).
👥 読者別の含意
🔬研究者:Provides a replicable framework for analyzing ESG disclosure through ethical/religious lenses, useful for comparative sustainability reporting research.
🏛政策担当者:Highlights how regulatory environments shape ESG disclosure practices, relevant for designing context-appropriate reporting standards.
📄 Abstract（原文）
This study aimed to identify the Islamic identity of takaful companies through the disclosure of Environmental, Social, and Governance (ESG) in five member countries of the Organization of Islamic Cooperation (OIC) (Saudi Arabia, Malaysia, the UAE, Indonesia, and Pakistan). The five objectives of maqashid shariah were adopted to reflect the ethical identity of Islamic financial institutions as an analytical framework for addressing gaps in sustainability reporting. A content analysis of sustainability reports published by takaful companies from 2022 to 2023, with a coding scheme and scale from 0 to 5, used to evaluate ESG disclosures based on the five dimensions of maqashid shariah analysis. Validity was ensured through a systematic analytical framework, while intercoder reliability was assessed using Krippendorff’s Alpha. Saudi Arabia reported the closest balance, followed by moderate disclosure practices in Malaysia and the UAE. Substantial increases supported by regulatory initiatives were observed in Indonesia, while low levels of reporting persisted in Pakistan due to structural constraints. This study provided a unique sustainable reporting framework at the core of ESG assessment through the local normalization of maqashid shariah. The cross-country comparison emphasized the role of dynamic regulatory environments in balancing disclosure practices with ESG reporting and providing important insights to strengthen shariah-balanced standards from a policy perspective. The present study introduces an original and replicable framework for sustainability reporting, traceable to maqashid shariah within an ESG assessment process. Understanding the contrast of cross-country disclosure practices suggests the effects of variances in the regulatory context.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://e-journal.unair.ac.id/JEBIS/article/download/79264/38644first seen 2026-07-13 06:45:22
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