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Keywords: Islamic banks
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (4): 1054–1091.
Published: 07 October 2025
...Yunice Karina Tumewang; Esraa Esam Alharasis; Kaouther Toumi Purpose Using neo-institutional theory, this study aims to explore how environmental, social and governance ( ESG ) reporting affects carbon emissions in emerging market banks, including conventional and Islamic banks. Design...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (4): 1092–1138.
Published: 05 August 2025
...Samir Srairi Purpose This paper aims to explore how ownership structure impacts environmental, social and governance (ESG) performance in banks, with a particular focus on Islamic banks. It also assesses whether bank risk and board characteristics influence the relationship between ownership...
