<![CDATA[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 Islamic legal norms. This article examines how maqāṣid al-sharīʿah can provide a normative and legal foundation for integrating ESG reporting into Islamic accounting and Sharia governance. Using normative legal research and a conceptual approach, it analyses classical and contemporary maqāṣid scholarship, Islamic accounting literature, and relevant standards issued by AAOIFI, the IFSB, and international sustainability standard-setters. The analysis identifies three interrelated foundations for integration. First, ESG objectives can be interpreted through the preservation of life, intellect, lineage, wealth, and religion, supported by the principles of maṣlaḥah, ʿadl, amānah, and khilāfah. Second, Islamic accounting principles of accountability, transparency, justice, and social responsibility provide an operational basis for translating these objectives into disclosure practices. Third, meaningful integration requires Sharia governance to extend beyond formal contractual compliance towards accountability for institutions' social and environmental responsibilities. Building on these findings, the article proposes a Maqāṣid al-Sharīʿah-Based ESG Reporting Framework that connects Islamic normative commitments with global sustainability reporting requirements. Its contribution lies in positioning ESG disclosure as an integral dimension of Sharia accountability, with implications for regulatory policy, Sharia Supervisory Board oversight, and IFIs' reporting practices.]]>
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