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The article is about integrating Environmental, Social and Governance (ESG) reporting into waqf accounting as a means to drive sustainable and responsible waqfs. With increasing demands on transparency and moral leadership, ESG reporting gives waqfs an opportunity to showcase environmental and social performance while maintaining strong Islamic-based governance. Following a comprehensive analysis of ESG models, waqf accounting methodologies, and Islamic finance best practices, this paper highlights the challenges and opportunities for waqf institutions to implement ESG standards. It offers an approach to waqf that ideally fits into the religious and social uniqueness of the practice, namely, transparency, stewardship and accountability. This model not only works towards building stakeholder trust, it enables waqf institutions to make meaningful contributions to sustainable development globally.

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Integrating Environmental, Social, and Governance (ESG) Reporting in Waqf Accounting: Towards Sustainable Waqf Practices

  • 章节

  • 发表日期：

    2025年

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  • Siti Afiqah Binti Zainuddin,
  • Ridhwan Bin Abdul Rahman,
  • Fakhitah Ridzuan,
  • Roslizawati Binti Che Aziz,
  • Borhan Sareya Abdullah,
  • Nik Malini Nik Mahdi,
  • Siti Rohana Mohamad,
  • Bazilah Raihan Binti Mat Shawal,
  • Nur A’mirah Binti Mohd Yaziz

摘要

The article is about integrating Environmental, Social and Governance (ESG) reporting into waqf accounting as a means to drive sustainable and responsible waqfs. With increasing demands on transparency and moral leadership, ESG reporting gives waqfs an opportunity to showcase environmental and social performance while maintaining strong Islamic-based governance. Following a comprehensive analysis of ESG models, waqf accounting methodologies, and Islamic finance best practices, this paper highlights the challenges and opportunities for waqf institutions to implement ESG standards. It offers an approach to waqf that ideally fits into the religious and social uniqueness of the practice, namely, transparency, stewardship and accountability. This model not only works towards building stakeholder trust, it enables waqf institutions to make meaningful contributions to sustainable development globally.