Islamic Finance and Sustainability Reporting: The Mediator Role of Green Accounting

2020 ◽

pp. 262-269 ◽

Cited By ~ 2

Author(s):

Adel M. Sarea

Keyword(s):

Financial Reporting ◽

Sustainability Reporting ◽

Islamic Finance ◽

Green Accounting ◽

Proposed Model ◽

Mediator Role ◽

Future Consumption ◽

Reducing Costs ◽

The Impact

This chapter explores the impact of Islamic finance on sustainability reporting, and the mediator role of green accounting. Sustainability focuses on balancing present and future consumption to ensure basic needs of coming generations will be met. The mediator role of green accounting could positively impact sustainability financial reporting and sustainability reporting. The chapter employs content analysis approaches to explore the environmental impact of Islamic finance on sustainability reporting. Sustainability enhances future environmental aspects of reducing costs and risk management. The proposed model is based on the literature review to conceptualize the mediator role of green accounting. The chapter adds value to the literature on green accounting and sustainability reporting by considering the role of Islamic finance to promote a friendly environment.

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Sustainability Reporting Disclosure in Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?

11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES - Global Conference on Business and Social Sciences Proceeding ◽

10.35609/gcbssproceeding.2021.12(95) ◽

2021 ◽

Vol 12 (1) ◽

pp. 95-95

Author(s):

Idris Gautama So ◽

Hasnah Haron ◽

Anderes Gui ◽

Elfindah Princes ◽

Synthia Atas Sari

Keyword(s):

Decision Making ◽

Corporate Governance ◽

Great Recession ◽

Sustainability Reporting ◽

Islamic Finance ◽

The Great Recession ◽

Critical Areas ◽

It Usage ◽

Sustainability Practices

The role of Islam as a driving force behind greater transparency of sustainability practices (Andri, Suryanto, Ghofur, & Anggraeni, 2020), especially during the digitalization era where all information is easily accessed. Following the Great Recession of 2008, many people sought an antidote to the economy, and Islamic Finance received much attention. Islamic corporate governance is one of the critical areas that has received a lot of attention because it is a tool for steering the economy (Alam Choudhury & Nurul Alam, 2013; A. A. Jan, Lai, & Tahir, 2021; Murphy & Smolarski, 2020; Siswanti, Salim, Sukoharsono, & Aisjah, 2017). Concerning Islamic corporate governance, the questions were answered differently in three layers approaches: 'decision making by consultation (shura'), 'decision making for which end in Allah through the institution of hisba and muhtasib to ensure Shari'a law compliance,' and 'accountability to Allah as human trustee to resources given through religious audit.'

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The Mediator Role of Parenting Behaviors Between Children Witnessing Interparental Violence and Children Coping with Interpersonal and Academic Stressors

PsycEXTRA Dataset ◽

10.1037/e516542013-098 ◽

2012 ◽

Author(s):

Ozge Sariot ◽

Hurol Fisiloglu

Keyword(s):

Parenting Behaviors ◽

Interparental Violence ◽

Mediator Role

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Relationship between victimization and psycopathology: Mediator role of self-esteem

PsycEXTRA Dataset ◽

10.1037/e578442014-215 ◽

2011 ◽

Author(s):

Laia Soler Corbella ◽

Claudia Paretilla Guardi ◽

Maria Forns i Santacana ◽

Teresa Kirchner Nebot ◽

Judit Abad Gil

Keyword(s):

Self Esteem ◽

Mediator Role

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The Role of Islamic Finance in Enhancing Financial Inclusion in Organization of Islamic Cooperation (OIC) Countries

10.1596/1813-9450-5920 ◽

2011 ◽

Cited By ~ 33

Author(s):

Mahmoud Mohieldin ◽

Zamir Iqbal ◽

Ahmed Rostom ◽

Xiaochen Fu

Keyword(s):

Financial Inclusion ◽

Islamic Finance

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Zakat as a Measure of Social Justice in Islamic Finance : An Accountant’s Overview

Journal of Emerging Economies and Islamic Research ◽

10.24191/jeeir.v1i1.9118 ◽

2013 ◽

Vol 1 (1) ◽

pp. 64 ◽

Cited By ~ 1

Author(s):

Pranam Dhar

Keyword(s):

Social Justice ◽

Islamic Finance ◽

Poverty Eradication ◽

The Third ◽

The Family ◽

Additional Amount ◽

Important Form

Zakat is an important form of religiously mandated charity under Islam. It is the third pillar of Islam. The giving of Zakat is important for Muslims, as this leads to purification of their wealth from all sins. This paper examines the role of Zakat as an instrument of social justice and poverty eradication in society. Each Muslim calculates his or her own Zakat individually. Generally, this involves the payment each year of two and a half percent of one's capital, after the needs of the family have been met. One can donate additional amount as an act of voluntary charity but Zakat is fundamental to every Muslim. Zakat is the Islamic contribution to social justice: those who have to give charity share the benefit of their prosperity to those who have fallen short. This is the Islamic approach to remove greed and envy and to purify one's soul based on good intentions. This is the institution of Zakat in Islam. The institution of Zakat serves to eradicate poverty in the community and uphold the light of Islam. Allah says “whatever is paid as Zakat for the sake of Allah shall be rewarded in manifolds”.

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