Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting

Ika Agustina (Sekolah Tinggi Ilmu Ekonomi Ganesha Indonesia)
Elvira Sitna Hajar (Sekolah Tinggi Ilmu Ekonomi Ganesha, Indonesia)
Tetty Nur Intan Rifia (Sekolah Tinggi Ilmu Ekonomi Ganesha Indonesia)
Azizatul Munawaroh (Universitas Muhammadiyah Jakarta Indonesia)
Rindu Ferdina Lestari (Universitas Muhammadiyah Jakarta Indonesia)
Rahmat Irawan (Universitas Nusa Bangsa, Bogor Indonesia)

Social Science Academic
Vol. 4 No. 2 (2026)

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). Employing a qualitative library research methodology, the study synthesizes classical Islamic sources—the Quran, Hadith, and juristic principles—alongside contemporary sustainability literature encompassing GRI standards and ESG frameworks. The analysis identifies five foundational elements of an Islamic sustainability accounting framework: (1) accountability toward all of creation (rahmah); (2) balance across economic, social, and environmental dimensions (tawazun); (3) intergenerational compassion (maslahah and amanah); (4) transparency as an expression of love and honesty (sidq); and (5) ethical consumption and production (qana'ah and itqan). The proposed framework is not merely normative but offers actionable sustainability reporting indicators applicable across diverse organizational contexts. This study contributes an epistemological dimension to Islamic accounting theory by integrating spiritual and ethical values into sustainability reporting practice, thereby enriching the broader discourse on accountable, inclusive, and equitable sustainable development.