Subtopic Deep Dive
Corporate Governance and ISR
Research Guide
What is Corporate Governance and ISR?
Corporate Governance and ISR examines how board structures, Sharia supervisory boards, and audit mechanisms in Islamic banks and firms influence the quality and extent of Islamic Social Reporting disclosures.
Researchers analyze governance factors like Sharia board size and expertise on ISR disclosure levels in Indonesian syariah banks (Amirul Khoirudin, 2013, 78 citations). Studies compare ISR practices across Indonesia and Malaysia using stakeholder theory (Inten Meutia and Devi Febrianti, 2017, 54 citations). Over 10 papers since 2013 link governance to ISR, with focus on empirical impacts on financial performance.
Why It Matters
Strong governance-ISR links enhance ethical compliance in Islamic banks, building stakeholder trust amid syariah principles (Sutapa Sutapa and Rustam Hanafi, 2019, 30 citations). Firms with robust Sharia boards show higher ISR quality, correlating to better financial performance and legitimacy (Rita Wijayanti and Doddy Setiawan, 2022, 26 citations). In Indonesia, this drives sustainable practices in JII-listed companies, reducing non-disclosure risks (Khaerun Nissa Rizfani and Deni Lubis, 2019, 27 citations).
Key Research Challenges
Measuring ISR Quality
Standardizing ISR indices beyond GRI remains inconsistent across studies (Amirul Khoirudin, 2013). Governance effects vary by bank size and ownership, complicating comparisons (Arif Lukman Santoso and Zaki Murtadho Dhiyaul-haq, 2017, 28 citations).
Sharia Board Effectiveness
Assessing Sharia supervisory board expertise on ISR disclosure lacks uniform metrics (Sutapa Sutapa and Rustam Hanafi, 2019, 30 citations). Empirical links to firm performance show mixed results due to data limitations (Rita Wijayanti and Doddy Setiawan, 2022).
Cross-Country Comparisons
Differences in ISR disclosure between Indonesia and Malaysia highlight regulatory gaps (Inten Meutia and Devi Febrianti, 2017, 54 citations). Media exposure and profitability moderators add variability (Muhammad Wahyuddin Abdullah et al., 2020, 33 citations).
Essential Papers
CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA
Amirul Khoirudin · 2013 · Accounting Analysis Journal · 78 citations
Selama ini pengukuran pengungkapan tanggung jawab sosial pada perbankan syariah masih mengacu pada Global Reporting Initiative Index (GRI), padahal saat ini banyak diperbincangkan mengenai Islamic ...
Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective
Inten Meutıa, Devi Febrianti · 2017 · SHS Web of Conferences · 54 citations
This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in In...
CARBON EMISSION DISCLOSURE IN INDONESIAN FIRMS: THE TEST OF MEDIA-EXPOSURE MODERATING EFFECTS
Muhammad Wahyuddin Abdullah, Rika Musriani, Alim Syariati et al. · 2020 · International Journal of Energy Economics and Policy · 33 citations
Carbon emission disclosure serves to justify firms' sustainable business endeavors. This study contributes to the minor discussions of this topic in the context of Indonesian. The role of media exp...
The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII)
Rahma Frida Ratri, Murdiyati Dewi · 2017 · SHS Web of Conferences · 32 citations
This study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value.The subjects of this study w...
Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia
Sutapa Sutapa, Rustam Hanafi · 2019 · Jurnal Akuntansi Indonesia · 30 citations
Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas�Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan...
Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia
Arif Lukman Santoso, Zaki Murtadho Dhiyaul-haq · 2017 · Jurnal Dinamika Akuntansi dan Bisnis · 28 citations
This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the...
Pengungkapan Islamic Social Reporting pada Perusahaan di Jakarta Islamic Index
Khaerun Nissa Rizfani, Deni Lubis · 2019 · Al-Muzara ah · 27 citations
Islamic Social Reporting (ISR) is a benchmark for reporting Islamic-based social performance to companies. However, the development of ISR is currently not growing rapidly in Indonesia because ther...
Reading Guide
Foundational Papers
Start with Amirul Khoirudin (2013, 78 citations) for core governance-ISR framework in Indonesian syariah banks; Fitriyah and Oktaviana (2014) for ownership and Sharia board roles in CSR sustainability.
Recent Advances
Rita Wijayanti and Doddy Setiawan (2022, 26 citations) for Sharia board effects on performance; Khaerun Nissa Rizfani and Deni Lubis (2019, 27 citations) for JII disclosure gaps.
Core Methods
ISR Index scoring of annual reports; OLS regressions of governance variables (board size, expertise) on disclosure levels; stakeholder theory comparisons across countries.
How PapersFlow Helps You Research Corporate Governance and ISR
Discover & Search
Research Agent uses searchPapers and citationGraph to map 78-cited Khoirudin (2013) as central node, linking to 10+ governance-ISR papers; exaSearch uncovers Indonesian syariah bank datasets; findSimilarPapers expands to JII firms from Wijayanti (2022).
Analyze & Verify
Analysis Agent applies readPaperContent on Sutapa (2019) for Sharia board metrics, runPythonAnalysis with pandas to regress ISR index against governance variables from multiple annual reports, verifyResponse via CoVe for statistical claims, and GRADE for evidence strength on performance links.
Synthesize & Write
Synthesis Agent detects gaps in Sharia board standardization across Indonesia-Malaysia studies, flags contradictions in profitability effects; Writing Agent uses latexEditText for ISR index tables, latexSyncCitations for 10-paper bibliography, latexCompile for governance model reports, exportMermaid for citation flow diagrams.
Use Cases
"Run regression on Sharia board size vs ISR disclosure from Indonesian bank annual reports."
Research Agent → searchPapers (Sutapa 2019) → Analysis Agent → readPaperContent + runPythonAnalysis (pandas regression on extracted data) → CSV export of coefficients and p-values.
"Write LaTeX paper section on governance determinants of ISR in JII firms."
Synthesis Agent → gap detection (Rizfani 2019) → Writing Agent → latexEditText (draft section) → latexSyncCitations (10 papers) → latexCompile (PDF with tables).
"Find GitHub repos analyzing ISR indices from Khoirudin 2013 datasets."
Research Agent → citationGraph (Khoirudin) → Code Discovery → paperExtractUrls → paperFindGithubRepo → githubRepoInspect (Python ISR scripts) → runPythonAnalysis sandbox.
Automated Workflows
Deep Research workflow scans 50+ OpenAlex papers on 'corporate governance ISR Indonesia', chains citationGraph → findSimilarPapers → structured report with GRADE scores. DeepScan applies 7-step CoVe to verify Sutapa (2019) regressions, checkpointing media moderator effects. Theorizer generates hypotheses on Sharia board size from Meutia (2017) comparisons.
Frequently Asked Questions
What defines Corporate Governance and ISR?
It studies board structures and Sharia supervisory mechanisms' impact on ISR disclosure quality in Islamic banks (Amirul Khoirudin, 2013).
What methods measure ISR disclosure?
ISR Index based on syariah principles, extended from GRI, applied to annual reports (Inten Meutia and Devi Febrianti, 2017; Arif Lukman Santoso and Zaki Murtadho Dhiyaul-haq, 2017).
What are key papers?
Khoirudin (2013, 78 citations) on governance-ISR in syariah banks; Sutapa and Hanafi (2019, 30 citations) on Sharia board effects; Wijayanti and Setiawan (2022, 26 citations) on performance links.
What open problems exist?
Standardizing Sharia board metrics for ISR; cross-country regulatory impacts; longitudinal data on JII firms beyond profitability proxies.
Research Islamic Social Reporting with AI
PapersFlow provides specialized AI tools for Social Sciences researchers. Here are the most relevant for this topic:
Systematic Review
AI-powered evidence synthesis with documented search strategies
AI Literature Review
Automate paper discovery and synthesis across 474M+ papers
Deep Research Reports
Multi-source evidence synthesis with counter-evidence
Find Disagreement
Discover conflicting findings and counter-evidence
See how researchers in Social Sciences use PapersFlow
Field-specific workflows, example queries, and use cases.
Start Researching Corporate Governance and ISR with AI
Search 474M+ papers, run AI-powered literature reviews, and write with integrated citations — all in one workspace.
See how PapersFlow works for Social Sciences researchers
Part of the Islamic Social Reporting Research Guide