ارائه الگویی برای شناسایی عناصر مهم گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی

References

Abu Bakar, F. A. & Yusof, M. A. (2015). Islamic concept of corporate social responsibility (CSR) from the perspective of CSR players at Bank Islam Malaysia Berhad, Proceedings of the International Conference on Accounting Studies (ICAS) 2015 17-20 August 2015, Johor Bahru, Malaysia, 120-127.

Adnan Khurshid, M., Al-Aali, A., Ali Soliman, A., & Mohamad Amin, S. (2014). Developing an Islamic corporate social responsibility model (ICSR). Competitiveness Review, 24(4), 258-274.‌

Ahmed Haji, A., & Anum Mohd Ghazali, N. (2013). The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia. Humanomics, 29(1), 24-42.‌

Ali, M., Khan, S. M., Puah, C. H., Mubarik, M. S., & Ashfaq, M. (2023). Does stakeholder pressure matter in Islamic banks’ corporate social responsibility and financial performance? International Journal of Ethics and Systems, 39(2), 236-263.‌

Al-Jayyousi, O. R. (2017). Re-thinking sustainability and progress: Islamic perspectives. islam-science. net/re-thinking-sustainability-and-progress-islamicperspect (accessed 28 October 2015), 7.‌

Al‐Shammari, B. (2013). An investigation of voluntary disclosure by Kuwaiti Shariah‐compliant companies. Journal of Economic and Administrative Sciences, 29(1), 21-41.‌

Aman, Z. (2016). Corporate sustainability reporting from Islamic perspectives. In 2nd International Conference on Economics & Banking (Vol. 2, pp. 1-8).‌

Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M. M., ... & Nejati, M. (2017). Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99-115.‌

Amyulianthy, R. Azizah, W. & Satria, I. (2020). Islamic social reporting in Shariah banks in Indonesia. Review of Integrative Business and Economics Research, 9, 171-182.

Anggraeni, D. Y., Kartika, R. & Yuskar, Y. (2020). Muslim CEO and Islamic Social Reporting Disclosure: Evidence from Indonesia. Media Riset Akuntansi, Auditing & Informasi, 20(2), 169-184.

Anuar, H. A. Sulaiman, M. & Ahmad, N. N. N. (2009). Some evidence of environmental reporting by Shariah compliant companies. International Journal of Economics, Management and Accounting, 17(2), 177-208.

Aribi, Z. A., & Gao, S. (2010). Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8(2), 72-91.‌

Ariesanti, A., Irianto, G., Sukoharsono, E. G., & Saraswati, E. (2019, February). Islamic perspective on university sustainability reporting. In 5th Annual International Conference on Accounting Research (AICAR 2018) (pp. 182-185). Atlantis Press.

Arsad, S., Ahmad, R., Fisol, W. N. M., Said, R., & Haji-Othman, Y. (2015). Maqasid Shariah in corporate social responsibility of Shari’ah compliant companies. Research Journal of Finance and Accounting, 6(6), 239-247.‌

Asgharizadeh, E. & Mohammadi Balani, A. (2017). Multi-criteria decision making techniques. Tehran: Tehran University Press. (in Persian)

Attride-Stirling, J. (2001). Thematic networks: an analytic tool for qualitative research. Qualitative research, 1(3), 385-405.

Belal, A. R. Abdelsalam, O. & Nizamee, S. S. (2015). Ethical reporting in islami bank Bangladesh limited (1983–2010). Journal of Business Ethics, 129(4), 769-784.

Boudawara, Y., Toumi, K., Wannes, A., & Hussainey, K. (2023). Shariah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence. Journal of Applied Accounting Research.‌

Bukhari, S. A. A., Hashim, F., & Amran, A. B. (2021). Determinants and outcome of Islamic corporate social responsibility (ICSR) adoption in Islamic banking industry of Pakistan. Journal of Islamic Marketing, 12(4), 730-762.‌

Cahya, B. T., Hanifah, U., Marpaung, M., & Lubis, I. S. (2019). The Development of Islamic Social Reporting As a Concept of Social Accountability Based on Sharia. KnE Social Sciences, 97-110.‌

Cendika, F. B. & Sawarjuwono, T. (2021). The objectives of sustainability reporting and accounting in Sharia. Journal Riset Akuntansi Dan Bisnis Airlangga, 6(2), 1072-1090.

Chang, W. F., Amran, A., Iranmanesh, M., & Foroughi, B. (2019). Drivers of sustainability reporting quality: financial institution perspective. International Journal of Ethics and Systems, 35(4), 632-650.‌

Dawood, K. A., Sharif, K. Y., Ghani, A. A., Zulzalil, H., Zaidan, A. A., & Zaidan, B. B. (2021). Towards a unified criteria model for usability evaluation in the context of open source software based on a fuzzy Delphi method. Information and Software Technology, 130, 106453.‌

Farokhi, M., Gholami Jamkarani, R., Kashanipour, M., Mehrabanpour, M., & Meisamy, H. (2020). Key dimensions and components of corporate sustainability reporting with an Islamic approach. Marifate Eghtesadi Islami, 11(2), 173-190. (in Persian)

Farook, S. Hassan, M. K. & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114-141.

Feizi, K. & Irandoost, M. (2013). Delphi, method for research, decision-making and future research. Tehran: Publications of Industrial Management Organization. (in Persian)

Ghayoumi, Z., Mehrabanpour, M., karami, G., & zare, H. (2023). Presentation of The Islamic Sustainable Development Disclosure Model for the banking system in Iran. Journal of Investment Knowledge, 12(47), 249-268. (in Persian)

Haniffa, R. & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of business Ethics, 76(1), 97-116.

Haniffa, R. (2002). Social reporting disclosure:An Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.

Harapan, N. (2017). The Integration of Disclosure of Islamic Social Reporting (ISR) in Islamic Bank Financial Statements. In SHS Web of Conferences (Vol. 36, p. 00011). EDP Sciences.

Haron, H., So, I. G., Gui, A., Sari, S. A., Ramli, N. M., & Jamil, N. N. (2022). The Relationship between Islamic Corporate Governance, Human Governance, Usage of Information Technology and Sustainability Reporting: Comparison of Shariah Compliant Companies In Malaysia and Indonesia. International Journal of Business and Society.‌

Hashim, F., Mahadi, N. D., & Amran, A. (2015). Corporate governance and sustainability practices in Islamic financial institutions: the role of country of origin. Procedia Economics and Finance, 31, 36-43.‌

Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203-227.‌

Horng, J. S., Hsu, H., & Tsai, C. Y. (2018). An assessment model of corporate social responsibility practice in the tourism industry. Journal of Sustainable Tourism, 26(7), 1085-1104.‌

Hosseini, S. A. & Babaei, F. (2022). Obstacles to the implementation of Shariah governance practices in financial markets. Journal of Securities and Exchange, 15(57), 275-310.
(in Persian)

Hosseini, S. A., Babaei, F., & Qelich, W. (2021). In search of the perceptions of academicians and financial markets practitioners on Shariah governance practices. Islamic Economics, 21(81), 191-226. (in Persian)

Hussain, A., Khan, M., Rehman, A., Sahib Zada, S., Malik, S., Khattak, A., & Khan, H. (2021). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15.

Jan, A. A., Lai, F. W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099.‌

Jan, A. A., Lai, F. W., Draz, M. U., Tahir, M., Ali, S. E. A., Zahid, M., & Shad, M. K. (2022). Integrating sustainability practices into Islamic corporate governance for sustainable firm performance: From the lens of agency and stakeholder theories. Quality & Quantity, 2989-3012.‌

Jan, A. Marimuthu, M. & Hassan, R. (2019). Sustainable business practices and firm’s financial performance in Islamic banking: Under the moderating role of islamic corporate governance. Sustainability, 11(23), 6606.

Jan, A., Rahman, H. U., Zahid, M., Salameh, A. A., Khan, P. A., Al-Faryan, M. A. S., & Ali, H. E. (2023). Islamic corporate sustainability practices index aligned with SDGs towards better financial performance: Evidence from the Malaysian and Indonesian Islamic banking industry. Journal of Cleaner Production, 405, 136860.‌

Khan, S., Haleem, A., & Khan, M. I. (2021). Risk management in Halal supply chain: an integrated fuzzy Delphi and DEMATEL approach. Journal of Modelling in Management, 16(1), 172-214.‌

Kokabi, S., kamyabi, Y., & Ramezani, J. (2021). Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model. Empirical Research in Accounting, 11(3), 167-190. (in Persian)

Lin, C. J., Belis, T. T., Caesaron, D., Jiang, B. C., & Kuo, T. C. (2020). Development of sustainability indicators for employee-activity based production process using fuzzy Delphi method. Sustainability, 12(16), 6378.‌

Lui, T. K., Zainuldin, M. H., Wahidudin, A. N. & Foo, C. C. (2021). Corporate social responsibility disclosures (CSRDs) in the banking industry: A study of conventional banks and Islamic banks in Malaysia. International Journal of Bank Marketing, 39(4), 541-570.

Maali, B. Casson, P. & Napier, C. (2006). Social reporting by Islamic banks. Abacus, 42(2), 266-289.‌

McKenzie, J. F., Wood, M. L., Kotecki, J. E., Clark, J. K., & Brey, R. A. (1999). Establishing content validity: Using qualitative and quantitative steps. American Journal of Health Behavior.

Meutia, I., Kartasari, S. F., & Yaacob, Z. (2022). Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia. Sustainability, 14(13), 7763.‌

Mihai, F., & Aleca, O. E. (2023). Sustainability Reporting Based on GRI Standards within Organizations in Romania. Electronics, 12(3), 690.‌

Mohamed, R. Alwi, K. & Muhammad Jamil, C. Z. (2009). Sustainability disclosure among Malaysian Shari’ah-Compliant listed companies: web reporting. Issues in Social and Environmental Accounting, 3(2), 160-179.

Mohammadfam, I. Aliabadi, M. M. Soltanian, A. R. Tabibzadeh, M. & Mahdinia, M. (2019). Investigating interactions among vital variables affecting situation awareness based on Fuzzy DEMATEL method. International Journal of Industrial Ergonomics, 74, 102842.

Mohammadfam, I. Khajevandi, A. A. Dehghani, H. Babamiri, M. & Farhadian, M. (2022). Analysis of factors affecting human reliability in the mining process design using fuzzy Delphi and DEMATEL methods. Sustainability, 14(13), 8168.‌

Momeni, M. & Ghayoumi, A. F. (2010). Statistical analysis with SPSS, Tehran: Mansour Momeni Publications. (in Persian)

Mustafida, R. & Fauziah, N. N. (2021). Implementing ESG Concept in Sharia Stock Screening Process. Hasanuddin Economics and Business Review, 5(1), 1-7.

Narastri, M. (2019, September). 15 pillars of Islamic good corporate governance for the corporate level. In Proceedings of the 1st Asian Conference on Humanities, Industry, and Technology for Society, ACHITS 2019, 30-31 July 2019, Surabaya, Indonesia.‌

Nasiri, M. (2020). A review of the concept and indicators of development and progress with an Islamic perspective. Human Sciences Elite Discourse, 4(7), 5-28. (in Persian)

Nugraheni, P. (2011). Voluntary Disclosure in Indonesia: Comparison of Shariah and Non-Shariah Compliant Companies. Jurnal Akuntansi dan Auditing Indonesia, 15(1).

Ocampo, L., Ebisa, J. A., Ombe, J. & Escoto, M. G. (2018). Sustainable ecotourism indicators with fuzzy Delphi method–A Philippine perspective. Ecological indicators, 93, 874-888.

Othman, R. & Thani, A. M. (2010). Islamic social reporting of listed companies in Malaysia. International Business & Economics Research Journal (IBER), 9(4).‌

Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants of Islamic social reporting among top Shariah-approved companies in Bursa Malaysia. Research Journal of International Studies, 12(12), 4-20.‌

Ousama, A. A. & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35-49.

Padilla-Rivera, A. do Carmo, B. B. T. Arcese, G. & Merveille, N. (2021). Social circular economy indicators: Selection through fuzzy Delphi method. Sustainable Production and Consumption, 26, 101-110.‌

Platonova, E. (2014). Comparative analysis of CSR disclosure and its impact on financial performance in the GCC Islamic banks (Doctoral dissertation, Durham University).

Qoyum, A., Sakti, M. R. P., Thaker, H. M. T., & AlHashfi, R. U. (2022). Does the Islamic label indicate good environmental, social, and governance (ESG) performance? Evidence from sharia-compliant firms in Indonesia and Malaysia. Borsa Istanbul Review, 22(2), 306-320.‌

Rahman, H. U., Zahid, M., Asif, M., & Ullah, Z. (2020). Sustainability key performance indicators in Islamic banking sectors of Malaysia and Pakistan: a scale based evidence. Journal of Islamic Business and Management, 10(1).‌

Razali, N. H. Jaafar, N. & Ahmad, I. (2022). The disclosure of corporate social responsibility (CSR), based on the Maqasid al-Shariah in Malaysia and MENA region. PhD thesis, Universiti Teknologi MARA (UiTM).

So, I. G., Haron, H., Gui, A., Princes, E., & Sari, S. A. (2021). Sustainability Reporting Disclosure in Islamic Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter? Sustainability, 13(23), 13023.‌

Sobhani, F. A. Zainuddin, Y. & Amran, A. (2011). Religion as an emerging institutional factor behind sustainability disclosure practices in Bangladesh: the case of an Islamic bank. World Journal of Social Sciences, 1(1), 69-85.

Sulaiman, M., & Willett, R. J. (2003). Using the Hofstede-Gray framework to argue normatively for an extension of Islamic Corporate Reports. Malaysian Accounting Review, 2(1), 81-105.‌

Tabatabai, S. M. (2015). Khoms (one fifth) of capital and companies` incomes. Fiqh, 22(86). 63-92. (in Persian)

Thani, A. M. Ahmad, M. A. N. Amat, M. A. & Hashim, A. (2016). The development of Islamic corporate social responsibility (I-CSR) Disclosure Index. Konferensi Akademik KONAKA, 193-201.

Tseng, M. L., Kurrahman, T., Hanita, A., Lim, M. K., & Negash, Y. T. (2021). Building a hierarchical framework of corporate sustainability transition challenges using the qualitative information approach. Industrial Management & Data Systems, 121(5), 1107-1141.

Wardiwiyono, S. (2017). Islamic corporate social responsibility disclosure in organization of Islamic cooperation countries (Doctoral dissertation, University of Huddersfield).‌

Wu, L. C., Chang, K. L., Chuang, T. L., Chen, Y. S., & Tsai, J. F. (2022). Identification of Applicable YouTubers for Hotels: A Case Study of Integrated Hybrid MCDM Model. Sustainability, 14(18), 11494.‌

Yusoff, H. Darus, F. Fauzi, H. & Purwanto, Y. (2013). Exploring the environmental reporting practices of Islamic banks: A case of Malaysia and Indonesia. Journal of Energy Technologies and Policy, 3(11), 440-445.

Zafar, M. B., & Sulaiman, A. A. (2020). Measuring corporate social responsibility in Islamic banking: what matters? International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 357-388.‌

Zain, M. M., Darus, F., & Ramli, A. (2015). Islamic ethical practices and the marketplace: Evidence from Islamic financial institutions. Procedia Economics and Finance, 28, 266-273.‌

Zaman, R., Roudaki, J., & Nadeem, M. (2018). Religiosity and corporate social responsibility practices: Evidence from an emerging economy. Social Responsibility Journal, 14(2).