Good Corporate Governance dalam Perspektif Hadis: Telaah terhadap Prinsip Akuntabilitas ESG

Abd. Bashir Fatmal; Nadhilah Amaliah Liwan

Authors

Abd. Bashir Fatmal Universitas Islam Negeri Alauddin Makassar, Indonesia https://orcid.org/0009-0004-4949-9356
Nadhilah Amaliah Liwan Universitas Hasanuddin, Indonesia https://orcid.org/0009-0007-7844-345X

Keywords:

Good Corporate Governance, hadith, accountability, ESG, trustworthiness

Abstract

The development of Environmental, Social, and Governance (ESG) has expanded the orientation of Good Corporate Governance (GCG) from controlling the relationship between shareholders and management toward corporate accountability for economic, social, environmental, and ethical impacts. However, ESG practices continue to face challenges arising from the reduction of accountability to mere administrative compliance, symbolic reporting, and reputation management. This article aims to analyze the principles of GCG from the perspective of the Prophetic traditions, identify the values contained in the hadith that can serve as a foundation for accountability in the environmental, social, and governance dimensions, and explain their contribution to strengthening the implementation of ESG accountability. This study employs library research using a thematic hadith approach. The primary data consist of hadiths concerning trustworthiness, responsibility, honesty, the prohibition of fraud, the prohibition of causing harm, excellence, social justice, worker protection, and anti-corruption, while the secondary data include literature on GCG, ESG, and Islamic governance. The analysis was conducted through data inventory, thematic classification, contextual interpretation, and conceptual synthesis. The findings demonstrate that the hadith perspective constructs a multilayered model of ESG accountability, comprising transcendental accountability to God, institutional accountability to owners and regulators, social accountability to stakeholders, and ecological accountability for the sustainability of creation. The principles of amānah and mas’ūliyyah constitute the foundation, while ṣidq, iḥsān, ‘adl, and lā ḍarar function as its operational standards. This article proposes a hadith-based ESG accountability model that integrates mandate, disclosure, supervision, impact evaluation, correction, and remediation into a unified governance cycle.

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