Introduction

Zimmerli, Walther; Richter, Klaus; Holzinger, Markus

doi:10.1007/978-3-540-70818-6_1

Cited by 5 publications

(5 citation statements)

References 1 publication

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“…The third cluster (blue color) indicates IBS relating to corporate governance (CG), business sustainability and education. CG is a set of processes, regulations and laws that regulate how a company is directed, managed and controlled (Sulaiman et al, 2015), and promote transparency and fairness (Zimmerli et al, 2007). Research trends on CG such as CG disclosure in Islamic banking (Sulaiman et al, 2015); an Islamic CG framework to measure sustainability performance (Jan et al, 2021a(Jan et al, , 2021b; integrating sustainability practices into Islamic CG (Jan et al, 2022a(Jan et al, , 2022b; and monitoring and efficiency in governance (Awais et al, 2022).…”

Section: Resultsmentioning

confidence: 99%

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A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Hartanto,

Nachrowi,

Samputra

et al. 2024

JIMA

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Purpose This paper aims to analyze the scientific trend of research on Islamic banking sustainability (IBS) through a bibliometric study. In particular, the paper extensively investigates all the articles issued through the Scopus database regarding the IBS. Design/methodology/approach The authors discovered 76 papers that met the function, subject and set requirements by using the phrase IBS. The authors used VOSviewer as an analytical tool and the Scopus website. Findings IBS publications were found in the period 2005–2022, and the publication trend of IBS research demonstrates that it is growing exponentially after 2018. Malaysia is the leading country in terms of productive authors, universities, number of documents, citations and collaboration research on IBS. The current research trends are summarized into five cluster maps for future research directions: sustainability measurement, sustainability practices, risk and governance, corporate social responsibility (CSR) and IBS theory. The Maqashid al Shariah approach conceptually influences the framework for constructing the dimensions and indicators used to measure the IBS. Research limitations/implications The authors retrieved data for their research from the Scopus database; using other databases might result in totally different research patterns with this IBS bibliometric research. Practical implications The research encompasses valuable implications for Islamic banking as it offers valuable insights on how to assess the performance of IBS. Particularly, it contributes to identifying the dimensions and indicators needed to measure IBS performance. Furthermore, this research provides strategic initiatives to promote sustainable practices in Islamic banking in terms of green financing taxonomy, services, operations, risk management and governance. Social implications This research is valuable for other scholars as it offers a foundation for the future growth of IBS research, focusing on important sustainability clusters obtained from selected reputable journals. This research is beneficial for regulators in enhancing the roadmap for establishing and enhancing long-term IBS with impacts on socio-economic, environmental and governance. Originality/value The study presents a concise review of the bibliometric study in IBS and provides recommendations for future research directions in cluster mapping of themes and subthemes. There is still insufficient research that examines the IBS, in particular, complete insights into the IBS literature review.

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Section: Resultsmentioning

confidence: 99%

“…CG is a set of processes, regulations and laws that regulate how a company is directed, managed and controlled (Sulaiman et al. , 2015), and promote transparency and fairness (Zimmerli et al. , 2007).…”

Section: Resultsmentioning

confidence: 99%

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Hartanto,

Nachrowi,

Samputra

et al. 2024

JIMA

View full text Add to dashboard Cite

show abstract

“…Similarly, according to the trade-off theory, a trade-off relationship exists between sustainability and profitability, as articulated by Friedman (2007). The trade-off stems from the notion that a strong commitment to ESG principles results in substantial compliance expenditures for the firm, which could potentially exert adverse short-term effects on profitability.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Investors in emerging markets are still apprehensive about the costs associated with improved ESG compliance by firms (Dahiya & Singh, 2021) and thus perceive the disclosure of ESG information negatively due to the associated risk (Johnson, 2020). The fundamental purpose of equity shareholders is maximising profits (Friedman, 2007), eventually leading to a higher firm valuation. Additional expenses to meet various ESG compliances will reduce the company’s profit.…”

Section: Conclusion Implications and Limitationsmentioning

confidence: 99%

Corporate Sustainability and Capital Costs: A Panel Evidence from BRICS Countries

Dua,

Sharma

2024

Indian Journal of Corporate Governance

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Global sustainability challenges have triggered a sense of accountability in society, culminating in the growing incorporation of sustainability into corporate operations. This article aims to investigate the influence of environmental, social and governance (ESG) disclosure on a company’s cost of financing in emerging markets. Furthermore, the article examines the criticality of separate pillars of ESG in determining the companies’ capital costs using a panel dataset of 192 non-financial companies drawn from the equity indices from the BRICS countries for 10 years, spanning 2011–2020. Pooled Ordinary Least Square and fixed-effect panel regressions are used to test the hypothesised relationships. The robustness of our findings is validated by the application of the System Generalised Methods of Moments approach. The results show that ESG disclosure scores and their individual component scores are positively associated with the cost of equity and weighted average cost of capital. In contrast, there is a negative relationship with the cost of debt. Results demonstrate the apprehensions of equity providers and the reception of debt providers towards the companies’ ESG adoption. The governance pillar has the most significant influence on capital costs. The study enables managers to evaluate the economically ideal capital structure for ESG-compliant enterprises strategically.

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“…In particular, variability across CSR initiatives in sport relate closely to the geographical area, the functions of organizations, and the types of stakeholders (Walker & Parent, 2010). Transformation of local management structures (Walker & Parent, 2010) and political influences on social conceptions of CSR (Friedman, 2007; Garriga & Melé, 2004) are both global and local in nature. Stated simply, different local cultures have different relationships with the global CSR revolution (Breitbarth & Harris, 2008; Farooq et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Corporate Social Responsibility Sport Model: Grounded Theory Approach

Zargar,

Rynne

2023

Sage Open

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A key feature of Iranian sporting clubs is the increased focus on the concept of Corporate Social Responsibility (CSR). A large number of Iranian sporting clubs are employing CSR initiatives to support specific stakeholders and to leverage their societal positions. Nevertheless, there is limited research that has examined CSR in Iranian sports to guide policy and practice associated with CSR initiatives. Therefore, the aim of the present study was to examine CSR in the Iranian sports industry so as to support the advancement and evaluation of CSR initiatives in clubs. A developmental orientation was adopted in this qualitative research. Participants were selected using a combination of purposeful and snowball sampling methods. A total of 30 participants were involved including executive managers, university faculty members, and coaches of the Iranian Premier League clubs of Football, Volleyball, Basketball, Futsal, and Handball, as well as members of university sport management faculties. One-on-one, semi-structured interviews were used to generate data. Data analysis procedures were conducted in line with the principles of grounded theory and involved open coding, axial coding, and selective coding. In this study, 64 open source codes were identified. Further, the use of the grounded theoretical approach led to the creation of a theoretical model comprised of causal conditions (five categories), contextual conditions (two categories), intervening conditions (six categories), strategies (two categories), and consequences (four categories) that describe the phenomenon of CSR in Iranian sport. Particular attention is given to the five key causal categories that were cultural, social, economic, policy, and institutional in nature. CSR activities were found to have the capacity to impact the promotion of the club through a number of concepts and categories, including fostering trust amongst the public, promoting ethical dimensions through sport, discovering and creating new markets, and attracting supporters. This analysis situated in the Middle East provides a way of considering CSR that is an alternative to the dominant Western approaches.

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Introduction

Cited by 5 publications

References 1 publication

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Corporate Sustainability and Capital Costs: A Panel Evidence from BRICS Countries

The Corporate Social Responsibility Sport Model: Grounded Theory Approach

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