SRI Sukuk to achieve SDGs with a special reference to the legal and regulatory framework in Malaysia

YĂĽkleniyor...
Küçük Resim

Tarih

2024

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Springer

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Araştırma projeleri

Organizasyon Birimleri

Organizasyon Birimi
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.

Dergi sayısı

Ă–zet

Malaysia has the leadership in developing Islamic socially responsible investing (SRI) and green finance. This study aims to highlight the importance of issuing SRI sukuk to achieve sustainable development and point out the incentives which attract investors to participate in the SRI sukuk within its legal and regulatory framework. This study has adopted a qualitative approach by analysing previous literature, as well as examining Malaysian SRI regulatory framework provisions. This study found that Malaysia is the key actor in provision of an environment requisite for issuing Sukuk aligned with SDGs such as SRI sukuk and SDG Sukuk. Promoting financing for SRI projects through issuing SRI sukuk will meet the United Nations Sustainable Development Goals (SDGs). In order to attract more investors to subscribe to SRI sukuk, SC Malaysia is determined that SRI sukuk should be highly mandated to invest in green, social, sustainable and waqf dimensions. Moreover, the government of Malaysia (GoM) provides Tax incentives for SRI sukuk issuers, investors as well as brokers. For instance, the SRI sukuk issuer enjoys tax concessions on SRI sukuk issuance. Finally, SDG Sukuk Framework explains the Malaysian Government’s intention to utilize the SDG Sukuk to fund projects that will generate environmental and social benefits and also conform to sustainable development goals.

Açıklama

Anahtar Kelimeler

Sukuk, SRI, SDG, Regulatory Framework

Kaynak

Strategic Islamic Business and Management: Solutions for Sustainability

WoS Q DeÄźeri

Scopus Q DeÄźeri

Cilt

Sayı

KĂĽnye

Kachkar, O. ve Al Fares, M. (2024). SRI Sukuk to achieve SDGs with a special reference to the legal and regulatory framework in Malaysia. Rafiki, A., Ramadani, V., Dana, LP., Hidayat, S. E. (Ed.), Strategic Islamic Business and Management: Solutions for Sustainability içinde (159-184. ss.). Cham: Springer. http://doi.org/10.1007/978-3-031-61778-2_9