Artificial Intelligence, ESG Disclosure Quality, and Corporate Sustainability Performance in Islamic Banking:​ The Role of Sharia Governance

Mutmainah; Melinda Wijaya

doi:10.14414/jebav.v29i2.5794

Vol. 29 No. 2 (2026), Articles

Vol. 29 No. 2 (2026) Pages 155-178

Artificial Intelligence, ESG Disclosure Quality, and Corporate Sustainability Performance in Islamic Banking: The Role of Sharia Governance

Mutmainah⁺⁻
Melinda Wijaya⁺⁻

Mutmainah

University of Lambung Mangkurat, Banjarmasin, South Kalimantan, Indonesia

https://orcid.org/0009-0006-1941-7764

Melinda Wijaya

University of Lambung Mangkurat, Banjarmasin, South Kalimantan, Indonesia

https://orcid.org/0009-0007-0897-9179

DOI: 10.14414/jebav.v29i2.5794

Published 20-10-2026

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Keywords

Artificial Intelligence
ESG Disclosure Quality
Greenwashing
Corporate Sustainability Performance
Sharia Governance

How to Cite

Mutmainah, & Wijaya, M. (2026). Artificial Intelligence, ESG Disclosure Quality, and Corporate Sustainability Performance in Islamic Banking: The Role of Sharia Governance. Journal of Economics, Business, & Accountancy Ventura, 29(2), 155-178. https://doi.org/10.14414/jebav.v29i2.5794

Abstract

This study examines the relationships among Artificial Intelligence (AI), ESG Disclosure Quality (ESGDQ), Greenwashing, and Corporate Sustainability Performance (CSP), and investigates the moderating role of Sharia Governance in Islamic banking. The study employs a quantitative explanatory design using panel data from Islamic commercial banks in Indonesia and Malaysia during the 2021–2025 period. The study collected data from annual reports, sustainability reports, corporate governance reports, official corporate websites, and other publicly available disclosures through structured content analysis and disclosure-based indices. The hypotheses were tested using a fixed-effects panel regression model. The findings indicate that disclosed AI capability and implementation are positively associated with ESG Disclosure Quality, while AI is not significantly associated with Greenwashing. ESG Disclosure Quality is positively associated with Corporate Sustainability Performance, whereas Greenwashing is not significantly associated with sustainability performance. Sharia Governance strengthens the positive relationship between AI and ESG Disclosure Quality but does not significantly moderate the relationship between AI and Greenwashing. These findings highlight the importance of integrating technological capabilities with Sharia Governance to support more credible, transparent, and responsible sustainability reporting practices in Islamic banking.

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