Sustainability Reporting dalam Perspektif Islam : Systematic Literature Review
DOI:
https://doi.org/10.29303/prakbis.v1i6.3198Keywords:
Sustainability Reporting, Perspektif Islam, Maqashid Syariah, Tawhid, Systematic Literature ReviewAbstract
Sustainability Reporting (SR) atau Pelaporan Keberlanjutan telah menjadi instrumen fundamental bagi perusahaan dalam mengungkapkan kinerja ekonomi, sosial, dan lingkungan kepada pemangku kepentingan. Namun, kerangka pelaporan keberlanjutan konvensional seperti Global Reporting Initiative (GRI) dikritik karena belum mampu menangkap dimensi spiritual dan etika yang melekat dalam pandangan Islam. Penelitian ini bertujuan untuk meninjau secara sistematis literatur tentang sustainability reporting dalam perspektif Islam, mengidentifikasi tren penelitian, mensintesis konsep utama, dan mengungkap research gap. Menggunakan metode Systematic Literature Review (SLR) dengan kerangka PRISMA, penelitian ini menganalisis 27 artikel yang diterbitkan antara tahun 2015 hingga 2026 yang bersumber dari database Scopus, jurnal terakreditasi Sinta, dan Google Scholar. Hasil penelitian mengungkapkan bahwa pelaporan keberlanjutan Islami mengintegrasikan prinsip tawhid (keesaan Allah), khalifah (kepemimpinan/perwakilan), 'adl (keadilan), dan maqashid syariah (tujuan syariah) sebagai landasan filosofis akuntabilitas. Kerangka seperti Islamic Sustainability Reporting Index (ISRI), Maqashid-based Sustainability Index, dan pengungkapan ESG syariah telah muncul sebagai alternatif terhadap standar GRI konvensional. Meskipun demikian, tantangan implementasi masih ada, termasuk belum adanya standar pelaporan keberlanjutan Islami yang terpadu, lemahnya penegakan regulasi, dan rendahnya kesadaran pemangku kepentingan. Research gap menunjukkan perlunya kajian empiris tentang integrasi teknologi digital (AI dan blockchain) dalam pelaporan keberlanjutan Islami serta operasionalisasi indikator maqashid syariah. Studi ini berkontribusi secara teoretis dengan memetakan wacana pelaporan keberlanjutan Islami dan secara praktis dengan memberikan rekomendasi bagi regulator, lembaga keuangan syariah, dan perusahaan syariah dalam mengembangkan praktik pelaporan yang lebih holistik dan akuntabel.
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