Mapping Maqasid Al-Shariah to UN Sustainable Development Goals

VIS Credit Rating Company Limited vis.com.pk 1 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 METHODOLOGY FOR MAPPING MAQASID AL-SHARIAH TO UNSDGs VIS Credit Rating Company Limited

VIS Credit Rating Company Limited vis.com.pk 2 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025

1. PURPOSE AND SCOPE This document outlines the methodology employed by VIS for systematically mapping the core objectives of Maqasid Al￾Shariah (the higher objectives of Islamic Law) to the United Nations Sustainable Development Goals (UNSDGs). This methodology assists: • Facilitate Compatibility: Alignment of Maqasid Al-Shariah and development goals represented by the UNSDGs. • Facilitate Integration: Provide a structured framework for stakeholders, including Islamic Financial Institutions (IFIs), governments, and development organizations, to integrate Shariah-compliant values into sustainable development initiatives. The scope of this methodology encompasses the five fundamental objectives of Maqasid AlShariah; Hifz ad-Din (Protection of Religion), Hifz an-Nafs (Protection of Life), Hifz al-Aql (Protection of Intellect), Hifz an-Nasl (Protection of Progeny/Lineage), and Hifz al-Mal (Protection of Wealth) and their direct and indirect correlations with all 17 UNSDGs, including their underlying targets and indicators.
2. KEY DEFINITIONS Maqasid Al-Shariah: The Maqasid Al-Shariah represent the overarching objectives behind Islamic laws, aiming to promote human welfare (maslaha) and prevent harm. Systematically formulated by scholars such as Imam Al-Ghazzali (11th Century AD) and refined by Imam AlShatibi (14th Century AD), these objectives are distilled into five essential values (daruriyyat): • Hifz ad-Din (Protection of Religion/Faith): Safeguarding religious freedom, spiritual wellbeing, and the right to practice one's faith, encompassing moral consciousness, interfaith harmony, preservation of religious institutions and communities. • Hifz an-Nafs (Protection of Life/Soul): Ensuring the sanctity and dignity of human life, including physical security, access to basic necessities (food, water, shelter, healthcare), psychological well-being, and conditions conducive to human flourishing. • Hifz al-Aql (Protection of Intellect/Mind): Emphasizing the development and preservation of human rational faculties through education, knowledge acquisition, intellectual freedom, critical thinking, protection against misinformation, promotes learning and wisdom. • Hifz an-Nasl (Protection of Progeny/Lineage): Addressing the continuity of human civilization through the protection of family structures, child welfare, reproductive health, and intergenerational sustainability, including environmental stewardship.

VIS Credit Rating Company Limited vis.com.pk 3 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 • Hifz al-Mal (Protection of Wealth/Property): Ensuring economic justice, protecting property rights, promoting fair distribution of resources, promotes legitimate economic activity, and social responsibility in wealth accumulation and distribution. These five values form the backbone of Islamic jurisprudence and ethics, ensuring that laws serve the greater good and align with divine wisdom. United Nations Sustainable Development Goals (UNSDGs): The UN Sustainable Development Goals represent the culmination of decades of international development thinking, building upon the Millennium Development Goals (2000-2015) and incorporating lessons learned from global development experiences. Adopted in 2015, the 17 UNSDGs are a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and prosperity, encompassing three pillars of sustainable development: economic development, social inclusion, and environmental protection. This tripartite structure reflects recognition that sustainable development requires addressing interconnected challenges across multiple dimensions of human experience. These goals are supported by 169 specific targets and monitored through 232 indicators, all set to be achieved by 2030. 3. RATIONALE FOR MAPPING The rationale for mapping Maqasid Al-Shariah with the UNSDGs is multifaceted, encompassing theoretical, practical, cultural, and strategic dimensions: • Universal Convergence: Universal Convergence: Both frameworks focus on human wellbeing, dignity, and happiness. The idea is that genuine human development frameworks, no matter where they come from or when they were created, naturally come together around universal human needs and desires. This theory suggests that the main goals of Islamic law and modern development thinking should be the same because they both deal with the same basic human needs. • Cultural Relevance and Ownership: Presenting global development objectives in culturally familiar terms, particularly within Islamic contexts, enhances the likelihood of local ownership, engagement, and sustainable implementation. • Religious Reinforcement: This mapping shows how SDG-related work can be seen as a religious duty. This could make development efforts more ethical and sustainable by tapping into moral principles. • Addressing SDGs Implementation Challenges: As of 2024, progress towards the 2030 SDG targets remains insufficient. This mapping contributes to developing more inclusive and representative approaches to global development, potentially unlocking new pathways for accelerated progress.

VIS Credit Rating Company Limited vis.com.pk 4 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 • Justice and Equity Imperative: Both Maqasid Al-Shariah and the UNSDGs are fundamentally concerned with justice (adl) and equity (ihsan). Their convergence around justice provides a robust moral foundation for collaborative action and holistic development. • Dignity and Human Worth: The fundamental Islamic principle of human dignity (Karamah) aligns closely with human rights frameworks underlying the SDGs. The mapping demonstrates this convergence while showing how religious foundations can strengthen commitment to human dignity. 4. METHODOLOGY FRAMEWORK VIS employs a rigorous qualitative content analysis approach to establish correlations between Maqasid Al-Shariah and the UNSDGs. This methodology utilizes both classical Islamic texts and contemporary scholarly interpretations of Maqasid Al-Shariah, alongside official UN documentation of the Sustainable Development Goals (including goals, targets, and indicators). The mapping process involves: • Textual Analysis: Establishing correlation of the Maqasid Al-Shariah objectives with the requirements of the contemporary world. • Thematic Categorization: Systematic classification of UNSDGs targets and indicators according to their alignment with the five Maqasid categories. • Comparative Framework Development: Creation of a comprehensive matrix demonstrating relationships between Islamic objectives and UNSDGs goals. • Validation Through Secondary Sources: Cross-referencing findings with existing academic literature on Islamic development theory. 5. DETAILED ANALYSIS OF MAQASID-SDG ALIGNMENTS 5.1 Textual Analysis Comprehensive mapping establishes a direct alignment between Maqsads and the Sustainable Development Goals (SDGs), underscoring fundamental convergence in objectives, methodologies, and outcomes. Hifz ad-Din (Protection of Religion/Faith): The protection of religion encompasses not merely the preservation of Islamic practices but the broader principle of religious freedom, spiritual development, and moral consciousness. This Maqsad recognizes the fundamental human need for spiritual fulfillment and ethical guidance. In contemporary contexts, it extends to:

VIS Credit Rating Company Limited vis.com.pk 5 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 • Religious Freedom: The right to practice, express, and transmit religious beliefs • Moral Framework: Establishment of ethical standards for individual and societal conduct • Spiritual Development: Recognition of human beings' transcendent nature and spiritual needs • Interfaith Harmony: Promotion of mutual respect and coexistence among different faith Hifz an-Nafs (Protection of Life/Soul): This Maqsad encompasses the sanctity and dignity of human life in its broadest sense. Beyond mere physical survival, it includes psychological well-being, security, and the conditions necessary for a dignified existence. Key dimensions include: • Physical Security: Protection from violence, war, and threats to personal safety • Basic Needs: Access to food, water, shelter, and healthcare • Psychological Well-being: Mental health, emotional security, and social support systems • Human Dignity: Recognition of inherent human worth regardless of social status, ethnicity, or other characteristics Hifz al-Aql (Protection of Intellect/Mind): The protection of intellect emphasizes the importance of knowledge, learning, and clear thinking for growing as individuals and as a society. The understanding of intellectual capacity as divinely endowed and essential for both individual fulfillment and societal progress is reflected in this Maqsad. Its applications encompass: • Education Access: Universal access to quality education at all levels • Knowledge Preservation: Maintenance and transmission of human knowledge across generations • Innovation and Research: Encouragement of scientific inquiry and technological advancement

VIS Credit Rating Company Limited vis.com.pk 6 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 • Critical Thinking: Development of analytical and problem-solving capabilities • Information Integrity: Protection against misinformation and promotion of truth-seeking Hifz an-Nasl (Protection of Progeny/Lineage): This Maqsad addresses the continuity of human civilization through the protection of family structures and future generations. It encompasses both the immediate needs of the family and the long-term sustainability of society. Interpretations of Hifz an-Nasl include: • Family Welfare: Support for family institutions and parental responsibilities • Child Protection: Safeguarding children's rights and developmental needs • Reproductive Health: Access to maternal and child healthcare services • Environmental Sustainability: Preservation of natural resources for future generation • Cultural Transmission: Maintenance of positive cultural values and traditions 5.2 Thematic Categorization and Comparative Framework By systematically categorizing Maqasid al-Shariah with the UNSDGs, a framework is established that aligns Islamic jurisprudential objectives with contemporary development priorities. The five fundamental principles act as a unified framework that encompasses multiple SDG domains. Thematic mapping demonstrates the significance of Islamic philosophy as a comprehensive ethical foundation for sustainable development initiatives. By combining, Islamic principles can be integrated into global sustainability discourse while maintaining conceptual integrity across both frameworks. Based on above textual analysis and thematic categorization, VIS mapping of the Maqasid AlShariah with UNSDGs is summarized in the following matrix:

VIS Credit Rating Company Limited vis.com.pk 7 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 MAQASID AL SHARIAH PRIMARY ALIGNMENT SECONDARY ALIGNMENT Protection of Religion (Ḥifẓ al-Dīn) SDG 16: Peace, Justice and Strong Institutions The promotion of peaceful and inclusive societies directly supports religious freedom and interfaith harmony. Strong institutions protect religious minorities and ensure equal treatment regardless of faith. SDG 4: Quality Education: Education systems that respect and accommodate religious diversity support the protection of faith. SDG 4 emphasizes education for sustainable development and global citizenship, including appreciation for cultural diversity and human rights, which encompasses religious freedom. SDG 10: Reduced Inequalities Addressing discrimination based on religion or belief supports the protection of faith by ensuring equal opportunities regardless of religious affiliation. SDG 5: Gender Equality When interpreted through Islamic principles of justice and dignity, this goal supports the protection of faith by ensuring that religious practices do not perpetuate harmful discrimination.

VIS Credit Rating Company Limited vis.com.pk 8 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 Protection of Life (Ḥifẓ al-Nafs) SDG 1: No Poverty Extreme poverty threatens human dignity and the ability to live a fulfilling life. SDG 1 looks for eradicating extreme poverty, directly supports the protection of life by ensuring access to basic necessities. SDG 2: Zero Hunger Food security is fundamental to the preservation of life. This SDG seeks to end hunger and ensuring access to nutritious food, directly implements the protection of life principle. SDG 3: Good Health and Wellbeing Universal health coverage and the reduction of premature mortality from non-communicable diseases directly serve the protection of life objective. SDG 6: Clean Water and Sanitation Access to safe water and sanitation is essential for human survival and dignity, directly supporting life protection. SDG 11: Sustainable Cities and Communities Safe, inclusive, and resilient cities protect inhabitants from violence and provide secure living environments. SDG 13: Climate Action Climate change threatens human survival and well-being, making climate action essential for protecting life. Protection of Intellect (Ḥifẓ al-ʿAql) SDG 4: Quality Education This goal most directly implements the protection of intellect through ensuring inclusive and equitable quality education and promoting lifelong learning opportunities. SDG 8: Decent Work and Economic Growth Decent employment often requires intellectual skills and provides opportunities for continued learning and development. SDG 9: Industry, Innovation and Infrastructure Supporting technological innovation and research and ensuring access to information and communications technology enhance intellectual capacity and knowledge sharing. SDG 17: Partnerships for the Goals Knowledge sharing and capacity building support global intellectual development and collaboration. Protection of Lineage (Ḥifẓ al-Nasl) SDG 3: Good Health and Wellbeing Maternal and child health targets directly protect future generations by ensuring safe childbirth and reducing child mortality. SDG 1: No Poverty Reducing poverty improves conditions for child development and family welfare. SDG 5: Gender Equality When interpreted through Islamic principles of justice and dignity, this goal supports the protection of faith by ensuring that religious practices do not perpetuate harmful discrimination SDG 2: Zero Hunger Ensuring food security protects children from malnutrition and supports healthy development. SDG 11: Sustainable Cities and Communities Safe, inclusive, and resilient cities protect inhabitants from violence and provide secure living environments. SDG 6: Clean Water and Sanitation Clean water and sanitation are essential for child health and survival. SDG 13: Climate Action Addressing climate change protects the environment that future generations will inherit. SDG 14: Life Below Water Conserving marine ecosystems ensures sustainable resources for future generations. SDG 15: Life on Land Protecting terrestrial ecosystems and biodiversity preserves the natural heritage for future generations.

VIS Credit Rating Company Limited vis.com.pk 9 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 5.3 Comparative Framework Development Considering the above rigorous thematic categorization and comparative framework mapping, a comprehensive matrix demonstrating relationships between Islamic objectives and UNSDGs goals is developed. Mapping matrix along with rationale for the mapping is presented as Appendix-1. 5.4 Validation and Conclusion The methodology's findings are validated through cross-referencing with contemporary integration studies and scholarly literature. For instance: • Contemporary Integration Studies: Research such as "Islamic Law, Islamic Finance, and Sustainable Development Goals: A Systematic Literature" (initiated by the United Nations) concludes that Maqasid and SDGs share the common goal of achieving sustainable human life. Protection of Wealth (Ḥifẓ al-Māl) SDG 8: Decent Work and Economic Growth Promoting inclusive economic growth and full employment provide opportunities for wealth creation and economic security. SDG 1: No Poverty Eradicating poverty directly implements wealth protection by ensuring basic economic security for all individuals. SDG 10: Reduced Inequalities Reducing income inequality (Target 10.1) and ensuring equal opportunity (Target 10.3) promote fair wealth distribution. SDG 7: Affordable and Clean Energy Access to reliable energy supports economic activities and wealth creation. SDG 11: Sustainable Cities and Communities Safe, inclusive, and resilient cities protect inhabitants from violence and provide secure living environments. SDG 12: Responsible Consumption and Production Sustainable consumption patterns ensure long-term wealth preservation and environmental sustainability. SDG 9: Industry, Innovation and Infrastructure Building resilient infrastructure and promoting industrialization create economic opportunities and wealth generation. SDG 2: Zero Hunger Agricultural development and rural income generation support wealth creation in agricultural communities. SDG 17: Partnerships for the Goals Economic cooperation and trade partnerships support wealth creation and distribution globally.

VIS Credit Rating Company Limited vis.com.pk 10 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 • Waqf and Development Studies: Studies on Waqf (Islamic endowments) and SDGs affirm a strong alignment between the 17 developmental goals and the long-term objectives of Shariah, highlighting the potential for Waqf-based development plans to realize Maqasid-oriented SDGs. • Environmental Sustainability Research: Studies on "Shari’ah, Ethical Wealth and SDGs: A Maqasid Perspective" demonstrate the connection between Shariah's ethics of wealth, socio-economic and environmental sustainability, and the materialization of the SDGs. In conclusion, this methodology rigorously demonstrates the strong compatibility and mutual reinforcement between Maqasid Al-Shariah and the UNSDGs. By providing a clear framework for this alignment, VIS aims to encourage stakeholders to pursue sustainable development initiatives that are not only globally aligned but also deeply rooted in Islamic ethical and jurisprudential principles, thereby fostering more holistic, equitable, and sustainable human progress.

VIS Credit Rating Company Limited vis.com.pk 11 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 COMPARATIVE MAPPING MATRIX APPENDIX – I MAQASID ALSHARIAH OBJECTIVE OF THE MAQASID MAQASID OBJECTIVES IN CONTEXT WITH CONTEMPORARY WORLD UNSDGS WITH SIMILAR OBJECTIVES Hifz ad-Din (Protection of Religion/Faith) The protection of religion encompasses not merely the preservation of Islamic practices but the broader principle of religious freedom, spiritual development, and moral consciousness. This Maqsad recognizes the fundamental human need for spiritual fulfillment and ethical guidance. • Religious Freedom: The right to practice, express, and transmit religious beliefs • Moral Framework: Establishment of ethical standards for individual and societal conduct • Spiritual Development: Recognition of human beings' transcendent nature and spiritual needs • Interfaith Harmony: Promotion of mutual respect and coexistence among different faith communities SDG 16 (Peace, Justice, Strong Institutions) SDG 4 (Education), SDG 10 (Inequality) SDG 5 (Gender Equality) Hifz an-Nafs (Protection of Life/Soul) This Maqsad encompasses the sanctity and dignity of human life in its broadest sense. Beyond mere physical survival, it includes psychological well-being, security, and the conditions necessary for a dignified existence. • Physical Security: Protection from violence, war, and threats to personal safety • Basic Needs: Access to food, water, shelter, and healthcare • Psychological Wellbeing: Mental health, emotional security, and social support systems • Human Dignity: Recognition of inherent human worth regardless of social status, ethnicity, or other characteristics SDG 1 (No Poverty) SDG 3 (Good Health) SDG 11 (Sustainable cities and Communities) SDG 2 (Zero Hunger) SDG 6 (Clean Water) SDG13 (Climate Action)

VIS Credit Rating Company Limited vis.com.pk 12 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 COMPARATIVE MAPPING MATRIX APPENDIX – I MAQASID ALSHARIAH OBJECTIVE OF THE MAQASID MAQASID OBJECTIVES IN CONTEXT WITH CONTEMPORARY WORLD UNSDGS WITH SIMILAR OBJECTIVES Hifz al-Aql (Protection of Intellect/Mind) The protection of intellect emphasizes the crucial role of knowledge, education, and rational thinking in human development. This Maqsad recognizes intellectual capacity as divinely endowed and essential for both individual fulfillment and societal progress. • Education Access: Universal access to quality education at all levels • Knowledge Preservation: Maintenance and transmission of human knowledge across generations • Innovation and Research: Encouragement of scientific inquiry and technological advancement • Critical Thinking: Development of analytical and problem-solving capabilities • Information Integrity: Protection against misinformation and promotion of truth seeking SDG 4 (Quality Education) SDG 8 (Decent Work) SDG 9 (Innovation) SDG 17 (Partnership for Goals) Hifz an-Nasl (Protection of Progeny/Lineage) This Maqsad addresses the continuity of human civilization through the protection of family structures and future generations. It encompasses both immediate family welfare and intergenerational sustainability. • Family Welfare: Support for family institutions and parental responsibilities • Child Protection: Safeguarding children's rights and developmental needs • Reproductive Health: Access to maternal and child healthcare services • Environmental Sustainability: Preservation of natural resources for future generations • Cultural Transmission: Maintenance of positive cultural values and traditions SDG 3 (Health) SDG 5 (Gender Equality), SDG 11 (Sustainable cities and Communities) SDG 1 (No Poverty) SDG 2 (Zero Hunger) SDG 6 (Clean Water) SDG 13 (Climate Action) SDG 14 (Life Below Water) SDG 15 (Life on Land)

VIS Credit Rating Company Limited vis.com.pk 13 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 COMPARATIVE MAPPING MATRIX APPENDIX – I MAQASID ALSHARIAH OBJECTIVE OF THE MAQASID MAQASID OBJECTIVES IN CONTEXT WITH CONTEMPORARY WORLD UNSDGS WITH SIMILAR OBJECTIVES Hifz al-Mal (Protection of Wealth/Property) The protection of wealth encompasses both individual property rights and broader economic justice. This Maqsad recognizes the importance of economic security while emphasizing equitable distribution and social responsibility. • Property Rights: Legal protection of individual and collective ownership • Economic Opportunity: Access to employment, entrepreneurship, and economic participation • Wealth Distribution: Mechanisms for reducing inequality and ensuring basic needs are met • Resource Stewardship: Responsible management of natural and economic resources • Financial Justice: Fair and ethical economic systems free from exploitation SDG 8 (Decent Work) SDG 10 (Inequality) SDG 1 (No Poverty) SDG 7 (Affordable and clean Energy) SDG 11 (Sustainable cities and Communities) SDG 12 (Consumption) SDG 9 (Innovation) SDG 2 (Zero Hunger) SDG 17 (Partnership for Goal)

VIS Credit Rating Company Limited vis.com.pk 14 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 SUMMARIZED MAPPING TABLE APPENDIX – II MAQASID OBJECTIVE PRIMARY SDG ALIGNMENTS SECONDARY ALIGNMENTS Hifz Ad-Din (Protection of Religion) SDG 16 (Peace, Justice, Strong Institutions) SDG 4 (Education) SDG 10 (Inequality) SDG 5 (Gender Equality) Hifz An-Nafs (Protection of Life) SDG 1 (No Poverty) SDG 3 (Good Health), SDG 11 (Sustainable cities and Communities) SDG 2 (Zero Hunger) SDG 6 (Clean Water) SDG13 (Climate Action) Hifz Al-Aql (Protection of Intellect) SDG 4 (Quality Education) SDG 9 (Innovation) SDG 8 (Decent Work) SDG 17 (Partnership for Goals) Hifz An-Nasl (Protection of Lineage) SDG 3 (Health) SDG 5 (Gender Equality) SDG 11 (Sustainable cities and Communities) SDG 1 (Poverty) SDG 2 (Hunger) SDG 6 (Clean Water) SDG13 (Climate Action) SDG14 (Life Below Water) SDG 15 (Life on Land)

VIS Credit Rating Company Limited vis.com.pk 15 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 SUMMARIZED MAPPING TABLE APPENDIX – II MAQASID OBJECTIVE PRIMARY SDG ALIGNMENTS SECONDARY ALIGNMENTS Hifz Al-Mal (Protection of Wealth) SDG 8 (Economic Growth) SDG 10 (Inequality) SDG 1 (Poverty) SDG 7 (Affordable and clean Energy) SDG 11 (Sustainable cities and Communities) SDG 12 (Consumption) SDG 9 (Innovation) SDG 2 (Hunger) SDG 17 (Partnership for Goals)

VIS Credit Rating Company Limited vis.com.pk 16 VIS Credit Rating Company Limited MAQASID MAPPING TO UNSDGs SEPTEMBER 2025 Islamic International Rating Agency – Bahrain – iira.com Credit Rating Information & Services Ltd. – Bangladesh – crislbd.com Japan Credit Rating Agency, Ltd. - Japan China Chengxin International Credit Rating Company Limited - China 128/C, 25th Lane off Khayaban-e-Ittehad, Phase VII, DHA, Karachi Tel: (92-21) 35311861-64 431, Block-Q, Commercial Area, Phase-II, D.H.A. Lahore - Cantt. Tel: (92-42) 35723411-13 www.vis.com.pk info@vis.com.pk VIS Credit Rating Company Ltd. Information herein was obtained from sources believed to be accurate and reliable; however, VIS does not guarantee the accuracy, adequacy or completeness of any information and is not responsible for any errors or omissions or for the results obtained from the use of such information. Rating is an opinion on credit quality only and is not a recommendation to buy or sell any securities. Copyright VIS Credit Rating Company Limited. All rights reserved. Contents may be used by news media with credit to VIS. DISCLAIMER