... are categorised into environmental, social and economic dimensions. The study employs advanced statistical tools, including exploratory factor analysis (EFA) for factor identification, Kaiser–Meyer–Olkin (KMO) and Bartlett’s tests for data adequacy, Cronbach’s alpha for reliability assessment, the relative...

...). This study aims to prove the effect of performance disclosure (shariah compliance, social, environmental and economic performance) on profitability, customer loyalty and cost of debt. Design/methodology/approach This study uses 23 Islamic banks in Indonesia and Malaysia observed for 15 years (2009–2023...