How to Cite
Rizky Windar Amelia, Lady Sulistyowatie, S., Adhi Pratomo, S., & Gatot Trisilo, R. (2024). Environmental Disclosure: Perbankan Konvesional dan Perbankan Syariah. El-Kahfi | Journal of Islamic Economics, 5(01), 71-80. https://doi.org/10.58958/elkahfi.v5i01.226
Abstract
Sebagai perusahaan yang melayani berbagai kebutuhan finansial, perbankan memiliki efek sosial dan ekonomi yang signifikan. Walaupun dampak lingkungan tidak menjadi perhatian utama, bisnis perbankan mempunyai hubungan yang tidak langsung dengan lingkungan jika melihat bagaimana bisnis ini beroperasi. Dengan mengeluarkan sustainability report, perusahaan dapat melakukan pembangunan berkelanjutan secara transparan dan terukur. Tujuan riset ini adalah untuk mendeskripsikan perbedaan perbankan konvensioanl dengan perbankan syariah dalam pengungkapan lingkungan dengan menggunakan indeks GRI. Pada riset ini, penulis memakai pendekatan systematic literature review dengan metode penelitian kualitatif deskriptif. Proses pengumpulan dari referesnsi literature ilmiah, seperti buku, artikel jurnal maupun dari laporan lembaga resmi. Pada riset ini, teknik analisis data yang dipakai ialah dengan analisis konten. Hasil riset ini menunjukkan bahwa proses pengungkapan lingkungan yang dilakukan perbankan konvensional lebih luas jika dibandingkan dengan perbankan syariah. Namun, pengungkapan lingkungan yang disajikan perbankan syariah memiliki kualitas isi laporan yang lebih berkualitas dibandingkan dengan perbankan konvensional.
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Nobanee, H., & Ellili, N. (2016). Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341. https://doi.org/10.1016/j.rser.2015.07.084
Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability (Switzerland), 12(10), 1–13. https://doi.org/10.3390/su12104297
Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: A study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75–85. https://doi.org/10.1016/j.jclepro.2011.09.023
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Uniamikogbo, E., & Amos O., A. (2016). Sustainability and Triple Bottom Line : an Overview of Two Interrelated Concepts. Igbinedion University Journal of Accounting, 2(August), 88–126.
Vernon, P. (2015). Sustainable development goals. Economist (United Kingdom), 411(8953).
Wang, S., Wang, H., Wang, J., & Yang, F. (2020). Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism. Science of the Total Environment, 714(96), 136855. https://doi.org/10.1016/j.scitotenv.2020.136855
Wheeler, D., Colbert, B., & Freeman, R. E. (2003). Focusing on Value: Reconciling Corporate Social Responsibility, Sustainability and a Stakeholder Approach in a Network World. Journal of General Management, 28(3), 1–28. https://doi.org/10.1177/030630700302800301
Wilson, N. A. (2013). Localization or standardization? A comparative analysis of multinational agrochemical corporations’ environmental disclosure practices in India. ProQuest Dissertations and Theses, 302. http://sfx.scholarsportal.info/guelph/docview/1506150628?accountid=11233%5Cnhttp://sfx.scholarsportal.info/guelph?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&genre=dissertations+%26+theses&sid=ProQ:ProQuest+Dissertations+%26+Theses+A%26
Zhang, Y., Ren, S., Liu, Y., & Si, S. (2017). A big data analytics architecture for cleaner manufacturing and maintenance processes of complex products. Journal of Cleaner Production, 142, 626–641. https://doi.org/10.1016/j.jclepro.2016.07.123
Allen, C., & Clouth, S. (2012). A guidebook to the Green Economy Issue 1: Green Economy, Green Growth, and Low-Carbon Development – history, definitions and a guide to recent publications. Division for Sustainable Development, UN DESA, 1.
Ane, P. (2012). An Assessment of the Quality of Environmental Information Disclosure of Corporation in China. Systems Engineering Procedia, 5, 420–426. https://doi.org/10.1016/j.sepro.2012.04.064
Baboukardos, D. (2018). The valuation relevance of environmental performance revisited: The moderating role of environmental provisions. British Accounting Review, 50(1), 32–47. https://doi.org/10.1016/j.bar.2017.09.002
Beck, A. C., Campbell, D., & Shrives, P. J. (2010). Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British-German context. British Accounting Review, 42(3), 207–222. https://doi.org/10.1016/j.bar.2010.05.002
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
Dunlap, R. E., & Scarce, R. (1991). Environmental Problems and Protection. The Public Opinion Quarterly, 55(4), 651–672.
Elasrag, H. (2015). Corporate Social Responsibility in Islam. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2593945
Gray, R., & Bebbington, J. (2000). Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting and Management, 1(December), 1–44. https://doi.org/10.1016/S1479-3598(00)01004-9
Gümrah, A., Güngör Tanç, Ş., & Tanç, A. (2019). Scoring of sustainability reports with gri-g4 economic, environmental, and social performance indicators: A research on the companies preparing sustainability report in turkey. Accounting, Finance, Sustainability, Governance and Fraud, I, 133–151. https://doi.org/10.1007/978-981-13-3203-6_8
Gürlek, M., Düzgün, E., & Uygur, S. M. (2017). How does corporate social responsibility create customer loyalty? the role of corporate image. Social Responsibility Journal, 13(3), 409–427. https://doi.org/10.1108/SRJ-10-2016-0177
Hart, S. L., Milstein, M. B., & Caggiano, J. (2003). Creating sustainable value. Academy of Management Executive, 17(2), 56–69. https://doi.org/10.5465/ame.2003.10025194
Hartanti, D. dan Fitria, S. (2010). Islam Dan Tanggung Jawab Sosial: Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks.
Hohnen, P. (2007). Corporate Social Responsibility - An Implementation Guide For Business. In International Institute for Sustainable Development. http://econpapers.repec.org/RePEc:fej:articl:v:6b:y:2012:i:2:p:15-31
Kumar, R., Pande, N., & Afreen, S. (2018). Developing a GRI-G4-based persuasive communication framework for sustainability reporting (SR): Examining top 10 Indian banks. International Journal of Emerging Markets, 13(1), 136–161. https://doi.org/10.1108/IJoEM-01-2017-0015
Low, M. P. (2016). Asian Journal of Social Sciences and Management Studies Corporate Social Responsibility and the Evolution of Internal Corporate Social Responsibility in 21 st Century. Asian Journal of Social Sciences and Management Studies, 3(1), 56–74. http://www.asianonlinejournals.com/index.php/AJSSMS56
Mara, U. T., & Mara, U. T. (2014). Social responsibility reporting of Islamic banks : evidence from Indonesia Faizah Darus * Hasan Fauzi Yadi Purwanto Haslinda Yusoff Azlan Amran Mustaffa Mohamed Zain and Dayang Milianna Abang Naim Mehran Nejati. 9(4), 356–380.
Martins, F. S., Cunha, J. A. C. da, & Serra, F. A. R. (2018). Secondary Data in Research – Uses and Opportunities. Revista Ibero-Americana de Estratégia, 17(04), 01–04. https://doi.org/10.5585/ijsm.v17i4.2723
Miah, M. D., Rahman, S. M., & Mamoon, M. (2020). Green banking: the case of commercial banking sector in Oman. Environment, Development and Sustainability, 0123456789. https://doi.org/10.1007/s10668-020-00695-0
Mohamed Zain, M., Darus, F., Yusoff, H., Amran, A., Fauzi, H., Purwanto, Y., & Abang Naim, D. M. (2014). Corporate ibadah : an Islamic perspective of corporate social responsibility. Middle-East Journal, 22(2), 225–232. https://doi.org/10.5829/idosi.mejsr.2014.22.02.21850
Nobanee, H., & Ellili, N. (2016). Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341. https://doi.org/10.1016/j.rser.2015.07.084
Oncioiu, I., Petrescu, A. G., Bîlcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate sustainability reporting and financial performance. Sustainability (Switzerland), 12(10), 1–13. https://doi.org/10.3390/su12104297
Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: A study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75–85. https://doi.org/10.1016/j.jclepro.2011.09.023
Tafti, S. F., Hosseini, S. F., & Emami, S. A. (2012). Assessment the Corporate Social Responsibility According to Islamic Values (Case Study: Sarmayeh Bank). Procedia - Social and Behavioral Sciences, 58, 1139–1148. https://doi.org/10.1016/j.sbspro.2012.09.1095
Tsalis, T. A., Nikolaou, I. E., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. I. (2020). Evaluating the corporate environmental profile by analyzing corporate social responsibility reports. Economic Analysis and Policy, 66, 63–75. https://doi.org/10.1016/j.eap.2020.02.009
Uniamikogbo, E., & Amos O., A. (2016). Sustainability and Triple Bottom Line : an Overview of Two Interrelated Concepts. Igbinedion University Journal of Accounting, 2(August), 88–126.
Vernon, P. (2015). Sustainable development goals. Economist (United Kingdom), 411(8953).
Wang, S., Wang, H., Wang, J., & Yang, F. (2020). Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism. Science of the Total Environment, 714(96), 136855. https://doi.org/10.1016/j.scitotenv.2020.136855
Wheeler, D., Colbert, B., & Freeman, R. E. (2003). Focusing on Value: Reconciling Corporate Social Responsibility, Sustainability and a Stakeholder Approach in a Network World. Journal of General Management, 28(3), 1–28. https://doi.org/10.1177/030630700302800301
Wilson, N. A. (2013). Localization or standardization? A comparative analysis of multinational agrochemical corporations’ environmental disclosure practices in India. ProQuest Dissertations and Theses, 302. http://sfx.scholarsportal.info/guelph/docview/1506150628?accountid=11233%5Cnhttp://sfx.scholarsportal.info/guelph?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&genre=dissertations+%26+theses&sid=ProQ:ProQuest+Dissertations+%26+Theses+A%26
Zhang, Y., Ren, S., Liu, Y., & Si, S. (2017). A big data analytics architecture for cleaner manufacturing and maintenance processes of complex products. Journal of Cleaner Production, 142, 626–641. https://doi.org/10.1016/j.jclepro.2016.07.123
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