The systems and processes by which corporations are directed, controlled, and held accountable.

Corporate governance navigates the gap between shareholder primacy and stakeholder obligations, between formal accountability and real responsibility, and between compliance culture and genuine ethical commitment.

The Sufi concept of amanah (trust) applied to institutional governance means that directors and executives are trustees of interests that extend beyond shareholders — to employees, communities, and future generations. The tradition's critique of israf (excess and waste) applies directly to executive compensation and resource allocation decisions.