ESG Integration and Investor Confidence: A Comparative Study of Islamic and Conventional Banks in OIC Countries
ESG統合と投資家の信頼：OIC諸国におけるイスラム銀行と従来型銀行の比較研究 (AI 翻訳)
Fadlil Abdani, Izzun Nisa’yanayiroh, Nur Ahmad Ricky Rudianto
🤖 gxceed AI 要約
日本語
本研究は、OIC諸国のイスラム銀行と従来型銀行におけるESG開示がROAに与える影響を比較分析。イスラム銀行ではESG開示がROAを低下させる一方、従来型銀行では向上させるが、規模が大きいほどその効果は減衰する。
English
This study compares the impact of ESG disclosure on ROA for Islamic and conventional banks in OIC countries. It finds that ESG disclosure negatively affects ROA for Islamic banks due to higher compliance costs, but positively affects conventional banks, with bank size moderating these effects in opposite directions.
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
日本の銀行業界でもESG情報開示の重要性が増しており、本稿は異なる銀行システムにおけるESGと財務パフォーマンスの関係性を示す点で参考になる。ただし、OIC諸国に特化した分析のため、直接的な応用には注意が必要。
In the global GX context
This paper adds to the global ESG literature by comparing Islamic and conventional banks in OIC countries, highlighting how regulatory frameworks and bank size moderate ESG-financial performance links. It provides insights for policymakers designing ESG disclosure mandates that accommodate diverse banking models.
👥 読者別の含意
🔬研究者:Provides a comparative empirical framework for studying ESG disclosure effects across different banking systems.
🏢実務担当者:Offers insights for banks on how ESG strategies may impact profitability depending on scale and governance model.
🏛政策担当者:Suggests that ESG disclosure frameworks should be tailored to the operational realities of Islamic and conventional banks.
📄 Abstract（原文）
Purpose: To investigate the impact of the Islamic and conventional banks on the financial performance (ROA) of some OIC countries through ESG disclosures. Methodology/approach: This research uses a quantitative methodology based on panel data from annual and sustainability reports for banks in OIC member states, covering the years 2020–2023. Findings: Due to higher compliance costs, ESG disclosure negatively affects ROA in Islamic banks, whereas large banks overcome this through economies of scale. On the other hand, ESG improves ROA in conventional banks, but this advantage decreases with larger bank size. Practical implications: Islamic banks might leverage their scale to manage ESG expenditures, while conventional banks are better off pursuing the best ESG strategy until the point of diminishing returns. OIC regulators should design ESG frameworks to be compatible with the operational models of both banking systems. Originality/value: This study examines the approach it takes to compare the methods by which ESG values are transmitted through two different banking systems in the OIC region. It highlights that bank asset size moderates these relationships in opposite directions for Islamic versus conventional banks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.22219/jameela.v4i1.44610first seen 2026-05-15 18:33:05 · last seen 2026-06-15 05:27:28
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