Empirical Assessment of Sustainability using Content Analysis and TOPSIS method
Year: 2024
Type: article
Abstract: Sustainability is a concept characterized by its complexity and multi-faceted nature. The study investigates the sustainability initiatives of Indonesian Islamic banks (IBs). A combination of methodologies including Content analysis, Simos, and TOPSIS has been used for the assessment of sustainability initiatives of Indonesian IBs . The evaluation of sustainability practices among Indonesian Islamic Banks (IBs) over the decade from 2013 to 2022 has indicated a notable upward trend in the reporting of sustainability dimensions. The IBs in Indonesia demonstrate a balanced approach in their reporting across various sustainability aspects. The significant advancements observed in Indonesian IBs can be linked to the sustainable finance roadmap established in 2014, along with the regulations set forth by Otoritas Jasa Keuangan (OJK). Indonesian Islamic banks have exhibited a strong commitment to sustainability through enhanced reporting and integration of sustainability considerations into their operations. Research on the sustainability of Islamic banking predominantly consists of conceptual studies with less emphasis on empirical analysis. Owing to this literature gap, this study employs a thorough methodology for assessing sustainability, which includes a sequence of steps to identify industry benchmarks
Source: Pakistan Business Review
Authors: Qunita Rehman, Akhtiar Ali, Sarfaraz Ahmed Shaikh, Naveed R Khan
Institutions: Bahria University, UCSI University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405701086