درخت حوزه‌های تخصصی

SUBJECT & OBJECTIVES: In the contemporary era, growing concerns over environmental degradation and the increasing importance of sustainability across economic, social, and environmental spheres have made sustainability reporting a fundamental mechanism for enhancing transparency regarding the impacts of organizational activities. Organizations are increasingly expected to disclose the environmental impacts of their operations to promote accountability, facilitate informed decision-making, and contribute to sustainable development. Despite the growing importance of this issue, the legal obligation to disclose environmental sustainability information remains a subject of ongoing scholarly and regulatory debate. Against this background, the present study analytically examines the obligation to report on sustainability from the perspective of Islamic jurisprudence, with particular emphasis on its environmental dimension. It seeks to determine whether the principles and jurisprudential foundations of Islamic law provide sufficient grounds for recognizing environmental sustainability reporting as a mandatory obligation. By analyzing relevant jurisprudential principles and legal maxims, the study aims to clarify the normative basis for mandatory environmental sustainability reporting within Islamic jurisprudence. METHOD & FINDING: Using a descriptive-analytical method, the research finds that although mandatory environmental reporting may initially seem inconsistent with certain jurisprudential principles, such as the rule of authority over one's property (taslīṭ), it is strongly supported by established doctrines. These include the principle of no harm nor reciprocating harm (lā ḍarar), the rational implication between an obligation and its prerequisites, the priority of greater interests over lesser ones, the denial of means leading to wrongdoing, the prohibition of assisting oppression, justice and equity, respect for others' property, the maxim "whoever benefits bears the burden," and the duty to avert potential harm. CONCLUSION: Accordingly, despite its development within international frameworks, sustainability reporting is substantively compatible with Islamic jurisprudential principles. Nonetheless, in light of current economic conditions, incentive-based governmental policies should be prioritized over coercive enforcement.

This research examines the unity and multiplicity of religions within traditionalist knowledge of religion and post-modernist cognitive of religion based on the Thoughts of Seyyed Hossein Nasr and Peter Byrne. This comparison approaches the issue through an analysis of religion, pluralism, and religion's unity. Byrne's pluralistic perspective, grounded in realism and reference, suggests a path toward religion's unity. Nasr's traditionalist perspective on the transcendent Unity of Religions is predicated on the shared true essence of religions—based on Sophia Perennis—a single truth underlying them. He approaches the study of religions through mystical and philosophical foundations. A comparative analysis reveals potential convergences and commonalities between these perspectives. Traditionalism posits the transcendent Unity of Religions, and pluralism acknowledges a shared transcendent reality underlying religions. However, differences exist. Nasr's thought originates from a mystical perspective, where unity is based on Sophia Perennis and the emanation of truth from unity to plurality. Peter Byrne, in contrast, appears to be transitioning from non-realism to cognitive realism within the epistemic framework of modern thought. As a result, in this study, the position of postmodernist cognitive of religion and traditional knowledge regarding religion has been clarified in the perspective of these two thinkers, and through this, a pathway for thinking about the status of religion in the future world is opened.