Dari Greenwashing Menuju Taubat Korporasi: Model Akuntabilitas Spiritual Untuk Pemulihan Kepercayaan Dalam Green Sukuk Perspektif Islam
Keywords:
Greenwashing, Green Sukuk, Taubat KorporasiAbstract
Praktik greenwashing dalam penerbitan Green Sukuk mengancam integritas keuangan syariah dan merusak kepercayaan investor. Fenomena ini timbul ketika komitmen lingkungan korporasi hanya sebatas klaim pemasaran tanpa dampak ekologis yang nyata. Penelitian ini bertujuan untuk mengonstruksi Model Akuntabilitas Spiritual (Spiritual Accountability Model) sebagai pendekatan holistik untuk memulihkan kepercayaan publik dan mengeliminasi greenwashing. Menggunakan metode kualitatif deskriptif berbasis studi kepustakaan, penelitian ini mengintegrasikan konsep taubat korporasi (taubat an-nasuha dalam skala organisasi) dengan prinsip Maqasid al-Shariah, khususnya pemeliharaan lingkungan (hifz al-bi'ah). Hasil penelitian menunjukkan bahwa taubat korporasi tidak hanya mencakup pengakuan kesalahan (i'tiraf) dan penghentian praktik deceptive, tetapi juga komitmen pemulihan (ishlah) yang terukur melalui tiga pilar akuntabilitas spiritual: Habllum minallah (integritas niat), Hablum minannas (transparansi publik), dan Hablum minal 'alam (restorasi ekologis). Model ini menawarkan kerangka kerja evaluasi sukuk hijau berbasis nilai-nilai keilahian (ilahiyah) yang melengkapi standar ESG konvensional. Implikasi dari penelitian ini memberikan panduan strategis bagi regulator dan penerbit sukuk untuk membangun ekosistem keuangan hijau yang tidak hanya patuh secara formal (shariah-compliant), tetapi juga substantif secara nilai (shariah-based).
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