Net-Zero roadmap & carbon disclosure

This criterion assesses an organization's strategic commitment to climate action by evaluating the development, implementation, and transparency of its Net-Zero roadmap and associated carbon disclosures. It examines whether the organization has measured its greenhouse gas (GHG) emissions (Scopes 1, 2, and progressively 3), established a credible, time-bound plan to reduce these emissions to net-zero, and is transparently reporting its progress to stakeholders. From an Islamic perspective, this is a direct manifestation of the principles of stewardship (*khilāfah*) over the Earth and upholding the sacred trust (*amānah*) that Allah has bestowed upon humanity. The Qur'an explicitly links environmental degradation to human action: "Corruption has appeared throughout the land and sea by [reason of] what the hands of people have earned" (Qur'an 30:41). Climate change is a profound disruption of the natural balance (*al-mīzān*) and a form of corruption (*fasād*), disproportionately harming the world's most vulnerable communities. The practical implications of this criterion are significant, moving an organization from passive environmental awareness to active, strategic climate responsibility. It requires a systematic approach to understanding and managing environmental impact, grounded in the Maqāṣid al-Sharī‘ah (objectives of Islamic law) to preserve life (*ḥifẓ al-nafs*) and wealth (*ḥifẓ al-māl*) by mitigating climate risks. A robust Net-Zero roadmap serves as a strategic guide for long-term sustainability, enhances operational efficiency by reducing waste (*isrāf*), strengthens reputation, and builds resilience. For an Islamic organization, it is a powerful demonstration of *Iḥsān* (excellence and compassion), aligning its operational footprint with its ethical and spiritual mission to preserve and protect Allah's creation for future generations.