Articles on Islamic Economics

Integration of Tawhidic Epistemology in ESG


Prof. Suhaimi Bin Mhd. Sarif

Faculty of Economics and Management Sciences, IIUM Gombak Campus

In an age increasingly shaped by ecological urgency, ethical uncertainty, and civilizational friction, the integration of Halal ESG (Environmental, Social, and Governance) practices into global economic systems must transcend token compatibility and move toward a metaphysical realignment grounded in Tawhidic epistemology. This realignment demands a reconceptualization of sustainability—not merely as environmental compliance or stakeholder engagement, but as an act of ʿibādah (worship), khilāfah (stewardship), and taʿmīr al-arḍ (constructive cultivation of the earth), as envisioned by a lineage of Islamic intellectuals and spiritual sages.

Osman Bakar and Syed Muhammad Naquib al-Attas remind us that true knowledge (ʿilm) is neither value-neutral nor merely empirical—it is hierarchical, purposeful, and sacred, rooted in the ultimate Reality: Allah as the source of all knowledge and existence.

Bakar’s Tawhidic epistemology urges that any ESG framework integrated into halal industries must begin with the recognition of the cosmic unity and interdependence of all creation.

Al-Attas complements this by insisting on the adab of knowledge—that is, placing everything in its proper place in relation to God, the self, and society. Therefore, ESG under this vision cannot be reduced to checklists of compliance, but must be driven by a moral telos: seeking Allah’s pleasure through ethical custodianship of the world.

Isma’il Raji al-Faruqi’s Tawhidic paradigm builds on this foundation by advocating for the integration of Islamic values with modern scientific and institutional systems. For halal ESG, this means moving beyond the dichotomy between ‘religious’ and ‘secular’ management practices. Sustainability, in al-Faruqi’s thought, becomes a spiritual imperative: a mode of governance where transparency, justice, and trust are not merely best practices but divine mandates.

M. Kamal Hassan further insists that such frameworks must produce the “good man” and the “good society”, shaped by iman, taqwa, and an ummatic sense of responsibility—what he termed Ummatic Man, who lives ethically in both spiritual and material domains.

Al-Farabi’s vision of the al-Madīnah al-Fāḍilah (Virtuous City) introduces a political-theological blueprint for ESG governance in halal supply chains: that leadership must be guided by divine reason fused with ethical governance, upholding ʿadl (justice) and maslahah (public interest).

Malek Bennabi’s critique of the post-colonial Muslim world as suffering from a “civilizational vacuum” reinforces this, warning that without an ethical worldview, external forms like ESG can be easily co-opted by materialism or technocracy. Mohamad Natsir, in turn, emphasizes the unity of deen and state, reminding us that Islam’s message is civilizational—meant to order society holistically under divine guidance.

In the context of global civilizational tension—foregrounded by Huntington’s clash thesis and rebutted by scholars such as Edward Said, Amartya Sen, and Tu Weiming—the Halal ESG framework offers not a reactive cultural alternative but a proactive ethical model.

As Yusuf al-Qaradawi and Mohammad al-Ghazali have argued, Islam provides principles that foster economic justice, environmental responsibility, and spiritual refinement. These are not antagonistic to modernity but serve as its conscience. Mortimer J. Adler, although a Western philosopher, shared this inclination toward integrating ethics and metaphysics into education and public life, echoing the Islamic concern for purposeful knowledge.

Lastly, Abdal Hakim Murad (Timothy Winter) offers a spiritual grammar that bridges tradition and modernity, emphasizing that Islam must speak with confidence and compassion in the global arena. For Halal ESG, this means not mimicking secular models, but offering a counter-civilizational ethic—not of conflict, but of rahmah (mercy), amanah (trust), and sabr (perseverance).

In conclusion, Halal ESG shaped by Tawhidic epistemology is not merely an alternative model; it is a civilizational intervention—calling for harmony between the sacred and the temporal, between environmental responsibility and metaphysical awareness, between economic development and divine accountability. It is this synthesis—rooted in Tawhid, driven by Ummatic consciousness, and aspiring toward Ummatic excellence—that will enable halal industries to become ethical vanguards in a fractured world.

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