Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

This study aims to establish the link of key Islamic banking sustainability indicators with United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and mitigate distressing impacts COVID-19 pandemic on triple bottom line (people, planet, profit). To identify indicators, authors selected most cited measurement indexes in banking. Initially, were divided into 10 broader themes, then shortlisted from each theme based their high-frequency distribution. The ratified be philosophy “Maqasid al-Shariah” (objectives Shariah) subsequently grouped three dimensions economic, environmental, social axial coding method. Finally, categorized aligned relevant UN SDGs through method formulation, respectively 12 propositions developed formulation. labeled methodological process this ECA (exploration, categorization, alignment). new offers reverse extension “SDG compass” by Global Reporting Initiative (GRI) aligning business policies SDGs. will provide roadmap recovery terms issues. Due diversity SDG framework, it covers multiples aspects development. Therefore, considering various instruments multiple profit), also promote agenda.