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Sri Iswati

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Open access Oct 2026

Beyond Sharia Compliance: A Maqāṣid-Based Legal Governance Framework for ESG Reporting in Islamic Finance

Islamic financial institutions (IFIs) face growing demands to disclose environmental, social, and governance (ESG) performance. Yet a normative gap persists between Sharia governance, which largely prioritises contract-level compliance, and global sustainability reporting standards, which do not explicitly incorporate...

Novendi Arkham Mubtadi, Sri Iswati · 0 citations

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