<![CDATA[Background: The sustainable finance paradigm has encouraged banks to integrate environmental, social, and governance (ESG) considerations into their business activities. The Principles for Responsible Banking (PRB), launched by the United Nations Environment Programme Finance Initiative (UNEP FI) in 2019, is a leading global framework for responsible banking. Content analysis studies of Islamic banks’ sustainability reporting in Indonesia show that disclosure still largely follows ESG and regulatory reporting formats, with limited articulation of Maqashid Shariah. Objective: This study analyzes the conformity of the six PRB principles with Maqashid Shariah and reconstructs a Maqashid-Based Responsible Banking model. Methods: Normative juridical legal research is employed as the research design, using statutory, conceptual, and comparative approaches. Qualitative content analysis is applied to regulations, PRB documents, and Islamic legal literature. Results: Alignment and transparency converge with Hifz al-mal and amanah; impact and target setting with Hifz al-nafsand Hifz al-nasl; clients, customers, and stakeholders with al-‘adl and maslahah; and governance and culture with Hifz al-din and hifz al-‘aql. The convergence is substantive but partial because the PRB is grounded in a universal, secular framework, whereas Maqashid Shariah is grounded in revelation. Conclusion: Partial convergence indicates that PRB indicators require normative supplementation rather than direct adoption. The study formulates a Maqashid-Based Responsible Banking model that pairs the six PRB principles with a Maqashid Shariah Index and recommends sector-specific guidance for Islamic banks beyond POJK No. 51/POJK.03/2017, as well as empirical validation of the proposed indicators.]]>
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