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Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

2021-03Journal article Open access
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dc.contributor.authorJan, Amin
dc.contributor.authorMata, Mário Nuno
dc.contributor.authorAlbinsson, Pia
dc.contributor.authorMoleiro Martins, José
dc.contributor.authorHassan, Rusni Bt
dc.date.accessioned2022-02-18T15:37:47Z
dc.date.available2022-02-18T15:37:47Z
dc.date.issued2021-03
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractThis study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationJan, A., Mata, M. N., Albinsson, P. A., Martins, J. M., Hassan, R. B., & Mata, P. N. (2021). Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic. Sustainability, 13(5), 2607. https://doi.org/10.3390/su13052607pt_PT
dc.identifier.doihttps://doi.org/10.3390/su13052607pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/14317
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relation.ispartofseries;5
dc.relation.publisherversionhttps://www.mdpi.com/2071-1050/13/5/2607pt_PT
dc.subjectThe ECA method;pt_PT
dc.subjectUN SDGspt_PT
dc.subjectCOVID-19 coronaviruspt_PT
dc.subjectIslamic bankingpt_PT
dc.subjectMaqasid al-Shariapt_PT
dc.subjectSustainability practicespt_PT
dc.subjectSustainability indicatorspt_PT
dc.subjectSDG governancept_PT
dc.titleAlignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemicpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage38pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleSustainabilitypt_PT
oaire.citation.volume13pt_PT
person.familyNameJan
person.familyNameMata
person.familyNameAlbinsson
person.familyNameMoleiro Martins
person.givenNameDr Amin
person.givenNameMário Nuno
person.givenNamePia
person.givenNameJosé
person.identifier1403614
person.identifier1485846
person.identifier.ciencia-idFA13-1761-4192
person.identifier.ciencia-id5F1F-3C6C-A7BD
person.identifier.orcid0000-0002-5943-4247
person.identifier.orcid0000-0003-1765-4273
person.identifier.orcid0000-0002-8591-5191
person.identifier.orcid0000-0001-6853-2917
person.identifier.scopus-author-id57190414379
person.identifier.scopus-author-id36008956400
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
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