文章基本信息

标题：Mitigation of Climate Change and Prevention of Pollution Activities: Environmental Disclosure Practice in Islamic Financial Institutions
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作者：Haslinda Yusoff ; Haslinda Yusoff ; Faizah Darus 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：195-203
DOI：10.1016/j.sbspro.2014.06.027
语种：English
出版社：Elsevier
摘要：AbstractThis study aims to explore the environmental disclosure practice from an Islamic perspective. Content analysis on 2012 annual and sustainability reports of Islamic financial institutions in Malaysia has been carried out. The environmental information was collected using a developed CSR-environmental index. Study results revealed that the key environmental disclosures provided were related to climate change mitigation and adaptation, and prevention of pollution type of activities. Further exploration on the prioritization of environmental activities found that the key focus of the vital activities was prevention related programmes while the recommended activities were research and development programmes, and prevention initiatives.
关键词：Disclosure;Environment;Financial Institutions;Content Analysis;