Advancing data management and environmental, social and governance reporting for sustainability in religious institutions

Background and Purpose: Web-based environmental, social, and governance (ESG) reporting is becoming increasingly important in religious institutions, particularly within the State Islamic Religious Councils (SIRCs) in Malaysia. This paper explores the role of this reporting in ensuring the sustainability of religious institutions in the country. Methodology: To gain insights into the essential elements for formulating a coherent web-based sustainability reporting framework, a multi-site qualitative research approach comprising 13 religious institutions was employed. A total of 27 semi-structured interviews were conducted with heads of departments, information technology officers, webmasters, and administrative staff. Findings: The findings advocate for a framework integrating ESG elements, viz., environmental stewardship, stakeholders’ engagement, transparency and accountability, supported with data management, tailored to the unique context of religious institutions. Salient implications of adopting a digitalized, unified sustainability reporting method were discussed, potentially guiding SIRCs through the complexities of ESG reporting. Contributions: This paper provides a foundational framework for policymakers, offering a lens through which the reporting framework can be evaluated and refined to promote enhanced stakeholder collaboration, transparent communication, and evidence-based decision-making in pursuing sustainability goals within religious institutions. The integrated framework presents a novel approach to empower religious institutions via ESG reporting. Keywords: Sustainability reporting, framework, website disclosure, content analysis, religious institutions

Business · Corporate governance · Economics · Environmental governance · Environmental planning · Environmental resource management · Geography · Political science · Social sustainability · Sustainability · Sustainability reporting · Ecology · Finance · Halal products and consumer behavior · Islamic Finance and Banking Studies · Religion, Society, and Development