ESGを超えて：シャリーア企業理論を通じてマカシード・アル・シャリーアをサステナブルファイナンスに埋め込む
Beyond ESG: Embedding Maqasid al-Shariah into Sustainable Finance through Shariah Enterprise Theory (原題)
Agung Budi Sulistiyo, Novi Wulandari Widiyanti, Imamatin Listya Putri, Muhammad Miqdad
🤖 gxceed AI 要約
日本語
主流ESGが人間中心・手段的であると批判し、シャリーア企業理論（SET）とマカシード・アル・シャリーアを統合したイスラム・サステナブルファイナンス（ISF）枠組みを概念的に提示する論文。説明責任をアッラー・人間・自然への責任として再定義し、グリーン・スクークやワクフ投資、サステナビリティ報告が形式的準拠を超え実質的な社会・環境付加価値を生む道筋を示す。マカシード志向指標をサステナブルファイナンス評価に組み込む政策提言も行う。
English
This conceptual paper critiques mainstream ESG as anthropocentric and instrumental, then synthesizes Shariah Enterprise Theory (SET) with maqasid al-shariah to build an Islamic Sustainable Finance (ISF) framework. It reframes accountability as responsibility to God, people, and nature, showing how green sukuk, waqf investment, and sustainability reporting can deliver verified social and environmental additionality beyond formal compliance. It proposes integrating maqasid-oriented indicators into sustainable-finance 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
日本ではイスラム金融市場は限定的だが、ESG評価の『形式化・ラベリング化』への批判はSSBJや統合報告の実質性議論に通じ、目的志向の説明責任枠組みとして参考になる。
In the global GX context
Amid global debates on greenwashing and ISSB/CSRD substance-over-form disclosure, this paper offers a non-Western ethical accountability lens that challenges the instrumental logic of mainstream ESG and enriches transition-finance and impact-verification scholarship.
👥 読者別の含意
🔬研究者:ESGの理論的基盤を非西欧的倫理から再構築する比較枠組みとして参照できる。
🏢実務担当者:イスラム金融・グリーン・スクークに関わる開示チームが、形式的準拠を超えたインパクト検証の設計に活用できる。
🏛政策担当者:サステナブルファイナンス評価に目的志向・価値観準拠の指標を組み込む際の論点を提供する。
📄 Abstract（原文）
Sustainable finance has increasingly integrated environmental, social, and governance (ESG) principles into capital allocation and corporate accountability. Yet mainstream ESG remains largely anthropocentric and instrumental, with emphasis on market legitimacy, stakeholder expectations, and governance incentives. These foundations do not fully capture the transcendental and ethical commitments that shape Islamic finance.This conceptual paper employs an integrative conceptual review and framework-synthesis approach to connect Shariah Enterprise Theory (SET), maqasid al-shariah, and sustainable finance. The synthesis compares the assumptions of mainstream sustainability theories with SET, maps SET's spiritual, social, and environmental accountabilities onto contemporary Islamic finance instruments, and deductively develops propositions for future empirical testing. SET frames accountability as responsibility to Allah, human beings, and nature, while maqasid al-shariah provides the purpose logic through the preservation of religion, life, intellect, lineage, and wealth.The resulting Islamic Sustainable Finance (ISF) framework shows how green sukuk, Islamic social finance, waqf-based investment, and sustainability reporting can move beyond formal Shariah compliance and ESG labeling toward verified social and environmental additionality. The paper contributes theoretically by specifying the accountability mechanisms through which SET extends ESG; managerially by translating SET into observable governance, allocation, and impact practices; and policy-wise by proposing actionable integration of maqasid-oriented indicators into sustainable-finance assessment. The paper concludes that SET can position Islamic finance as a distinctive, purpose-driven contributor to sustainable development while avoiding the reduction of spiritual accountability to symbolic compliance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ojs.ijbe-research.com/index.php/IJBE/article/download/1354/pdffirst seen 2026-10-29 05:31:34 · last seen 2026-11-06 05:33:04
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