Results 41 to 50 of about 170 (148)

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

open access: yesWIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin   +4 more
wiley   +1 more source

British Muslims' perceptions of therapy with non‐Muslim therapists: A qualitative analysis of survey responses

open access: yesPsychology and Psychotherapy: Theory, Research and Practice, Volume 99, Issue 1, Page 249-258, March 2026.
Abstract Objectives Accessing psychological therapy presents unique challenges for Muslims, who are underrepresented in primary care mental health services in the United Kingdom. This qualitative study sought the narratives of British Muslims to gain insight into the perceived barriers and facilitators to engagement with therapy.
Hibah Hassan   +3 more
wiley   +1 more source

Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?

open access: yesJurnal Ekonomi Syariah Teori dan Terapan, 2023
ABSTRACT This study aimed to investigate the impact of Sharia Supervisory Board (SSB) on Islamic Social Responsibility (ISR) by Islamic Commercial Banks in Indonesia. Secondary data were collected from the annual reports of 14 Islamic Commercial Banks in Indonesia from 2010 to 2020, resulting in 125 firm-year data.
Rifdah Safinatun Najah   +1 more
openaire   +1 more source

The Minimum Age of Criminal Responsibility Internationally—History, Systems and the Future

open access: yesCriminal Behaviour and Mental Health, Volume 36, Issue 1, Page 21-32, February 2026.
ABSTRACT Background In most countries, a criminal conviction requires evidence that the individual committed the act and that they had the mental capacity to understand what they were doing and that it was wrong. Youth, as an indicator of brain development, is one factor affecting criminal capacity.
Enys Delmage   +18 more
wiley   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 1, Page 720-736, January 2026.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat   +3 more
wiley   +1 more source

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

open access: yesBusiness Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia   +2 more
wiley   +1 more source

The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks

open access: yesManagerial and Decision Economics, Volume 46, Issue 8, Page 4155-4169, December 2025.
ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued   +2 more
wiley   +1 more source

MAPPING THE SHARIAH SUPERVISORY BOARD ROLE IN ISLAMIC FINANCIAL INSTITUTION: AN ANALYTIC NETWORK PROCESS (ANP) APPROACH

open access: yesImara: JURNAL RISET EKONOMI ISLAM, 2021
This study aims to reveal the priority problems related to the Shariah Supervisory Board (SSB) and their solutions in monitoring the principles of sharia. This study uses a non-parametric approach with the Analytic Network Process (ANP) method. Primary data is obtained through in-depth interviews with academics and practitioners who have directly ...
Shellvy Lukito   +2 more
openaire   +1 more source

“Love conquers all?”: Women's narratives on polygyny as an internal critique of intersecting patriarchies

open access: yesFeminist Anthropology, Volume 6, Issue 2, November 2025.
Abstract This article unveils how gender inequality and colonial dichotomy became visible in the practice of polygyny among Muslim‐Christian intermarried couples in the southern Philippines. Based on ethnographic research conducted in Iligan, it documents the lived experiences of Christian wives, Maranao Muslim women, and female Muslim converts.
Asuna Yoshizawa
wiley   +1 more source

DYNAMIC STRATEGIC-FIT DAN KINERJA: STUDI PADA PERBANKAN SYARIAH

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2014
Although the growth of Islamic banking assets is still high, the market share of Islamic banking reached only ± 4,92% by the end of May 2014. Islamic banks should implement an appropriate strategy to face dynamic changes in the business environment.
Sugiyarti F. Laela
doaj   +1 more source

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