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

Authors

  • Zaharah Abdullah Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.
  • Nor Aishah Mohd Ali Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.
  • Siti Fatimah Noor Minha Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.
  • Khairiah Ahmad Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Jasin, 77300 Merlimau, Melaka, Malaysia.
  • Nurul Hidayah Ahamad Nawawi Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.
  • Eley Suzana Kasim Accounting Research Institute, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.
  • Dej-anan Bungkilo School of Management, Mae Fah Luang University, Thailand.

DOI:

https://doi.org/10.24200/jonus.vol10iss2pp678-700

Abstract

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.

Author Biographies

  • Zaharah Abdullah, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.

    Zaharah Abdullah,Senior Lecturer at the Faculty of Accountancy at the Universiti Teknologi MARA.  Current areas of interest are in sustainability, government accounting, internal auditing and money laundering.

  • Nor Aishah Mohd Ali, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.

    Nor Aishah Mohd Ali  is an Associate Professor at the Faculty of Accountancy at the Universiti Teknologi MARA. Her current research interest is in shariah audit, internal audit, and money laundering.

  • Siti Fatimah Noor Minha, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.

    Siti Fatimah Noor Minhad, Senior Lecturer at the Faculty of Accountancy at the Universiti Teknologi MARA.  Current areas of interest are in sustainability, financial accounting and money laundering.

  • Khairiah Ahmad, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Jasin, 77300 Merlimau, Melaka, Malaysia.

    Khairiah Ahmad, Senior Lecturer at the Faculty of Accountancy at the Universiti Teknologi MARA.  Current areas of interest are in sustainability, financial accounting & reporting, money laundering, and accounting education.Khairiah Ahmad, Senior Lecturer at the Faculty of Accountancy at the Universiti Teknologi MARA.  Current areas of interest are in sustainability, financial accounting & reporting, money laundering, and accounting education.

  • Nurul Hidayah Ahamad Nawawi, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Melaka, Kampus Alor Gajah, 78000 Alor Gajah, Melaka, Malaysia.

    Nurul Hidayah Ahamad Nawawi, Senior Lecturer at the Faculty of Accountancy at the Universiti Teknologi MARA.  Current areas of interest are in Sustainability, Tax Compliance & Education, and Gig Economy.

  • Eley Suzana Kasim, Accounting Research Institute, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.

    Dr. Eley Suzana Kasim is an Associate Professor at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), and a Research Fellow at the Accounting Research Institute of UiTM. Her current research interests include Sustainability, Financial Criminology, And Supply Chain Management. She is also conducting multiple research initiatives in collaboration with various Malaysian ministries, contributing valuable insights to national policy and practice.Dr. Eley Suzana Kasim is an Associate Professor at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), and a Research Fellow at the Accounting Research Institute of UiTM. Her current research interests include Sustainability, Financial Criminology, And Supply Chain Management. She is also conducting multiple research initiatives in collaboration with various Malaysian ministries, contributing valuable insights to national policy and practice.

  • Dej-anan Bungkilo, School of Management, Mae Fah Luang University, Thailand.

    Dej-Anan Bungkilo was a lecturer at the School of Management, Mae Fah Luang University, Chiang Rai, Thailand. He holds a PhD in Accounting from the University of Hull, UK, and a Master of Accounting from Chulalongkorn University, Thailand. His research focuses on enterprise risk management, corporate governance, and audit committee oversight, particularly in emerging markets.

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Published

2025-07-31

Issue

Vol. 10 No. 2: Journal of Nusantara Studies(JONUS)

Section

Articles

How to Cite

Advancing data management and environmental, social and governance reporting for sustainability in religious institutions. (2025). Journal of Nusantara Studies (JONUS), 10(2), 678-700. https://doi.org/10.24200/jonus.vol10iss2pp678-700