Environmental, social and governance disclosure practices of Islamic banks across Asian countries: changes around the COVID-19 period

Key Points

• The aim is to explore how environmental, social, and governance disclosure practices of Islamic banks evolved during the COVID-19 period across various Asian countries.
• Analyzed disclosure reports from multiple Islamic banks across Asia before and during the COVID-19 pandemic.
• Conducted comparative assessments of environmental, social, and governance metrics.
• Utilized qualitative and quantitative analysis to derive findings.
• Increased transparency in environmental reporting was observed during the COVID-19 period.
• Social governance disclosures showed marked changes, particularly in community engagement metrics.
• Governance structures of Islamic banks adapted to enhance sustainability practices.