<![CDATA[ABSTRACT Introduction: Environmental, Social, and Governance (ESG) has increasingly become a dominant institutional and normative paradigm shaping contemporary sustainability and global financial governance discourse. However, contemporary ESG models continue to face criticism for conceptual fragmentation, inconsistent empirical findings, greenwashing, and an excessive reliance on procedural disclosure systems, while providing limited attention to ethical integrity, spiritual accountability, and transcendental responsibility. This study aims to examine the philosophical and epistemological limitations of modern ESG frameworks and to propose an Islamic Transcendental Sustainability Paradigm grounded in tawḥīd (oneness of God), khilāfah (human stewardship), amānah (trust), maqāṣid al-sharī‘ah (objectives of Islamic law), mīzān (balance), and falāḥ (holistic well-being). Methods: This study employs a qualitative conceptual methodology grounded in critical philosophical inquiry and the interdisciplinary synthesis of relevant scholarly literature. The analysis reconstructs sustainability from ontological, epistemological, and axiological perspectives within Islamic metaphysics, using this framework to critically evaluate the underlying assumptions of conventional ESG models. Results: The findings yield an ethical-transcendental sustainability value transmission framework that explains how ESG practices, green finance, ethical governance, and spiritual accountability may enhance long-term economic resilience, stakeholder confidence, organizational legitimacy, and collective societal well-being. Conclusion and suggestion: The study concludes that sustainability must transcend its conventional role as a compliance-oriented mechanism and function instead as an integrated ethical-transcendental system capable of generating substantive human flourishing, ecological balance, and intergenerational justice. Future ESG models and policies should incorporate transcendental and ethical dimensions alongside conventional performance indicators to build a more holistic and spiritually grounded sustainability paradigm.]]>
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