The Role of Corporate Governance, Integrated Reporting and Financial Sustainability in Islamic Banking of Pakistan; A Conceptual Review

Abstract

The current study indicates the importance of Islamic banking deposits as a paramount sector with its unique blend of moral principles and financial practices. Inside the situation of Islamic banking in Pakistan, where shared values and moral principles clasp considerable sway, integrated reporting shoulders heightened consequence in communicating the all-inclusive value created by these institutions to stakeholders. In this study corporate governance serves as the basis of effective management and oversight in Islamic banking institutions operating in Pakistan. Adherence to Sharia principles of clarity, fairness, and accountability not only confirms compliance but also fosters trust and confidence among stakeholders, thereby enhancing the strength of the sector. The financial sustainability, a core tenet of Islamic banking in Pakistan, continues beyond ordinary profitability to encompass social welfare and environmental stewardship. So the careful with risk management, reasonable wealth distribution, and investment in socially responsible projects, Islamic banks in Pakistan can achieve sustainable financial performance while upholding their ethical obligations. Ultimately, the convergence of combined reporting, corporate governance, and financial sustainability not only reinforces the resilience of Islamic banking in Pakistan but also strengthens its role as a driver of inclusive growth and ethical finance in the country's financial ecosystem.