Page 3 - CMA Journal (Nov-Dec 2025)

2 President's Message

3 From the Desk of Chief Editor Volume : 34.6 l Nov-Dec 2025

Exclusive Interviews

5 7 12 16 21 18

Dr. Musadik Senator Sherry Rehman Dr. Adil Najam Dr. Roomi S. Hayat Mr. Naseer Ahmed Memon
Masood Malik Chairperson, Standing President of WWF International & Chairperson, Climate Action Renowned Development
Forum (CAF) & Chair, Professional and Expert on
Federal Minister for Committee on Climate Dean Emeritus and Professor Frederick
Certification Panel at Climate Change, Disaster
Climate Change Change & Environmental S. Pardee School of Global Studies, Pakistan Centre for Resilience & Public Policy
Coordination- Senate of Pakistan Boston University Philanthropy (PCP)
20 Corporate Leaders of ICMA Article Section
Focus Section 80 Performance
Organization Structures and

21 Pakistan’s Path to Sustainable 55 The Realities of ESG Reporting 82 By: Sohailuddin Alavi
and Disclosure Challenges
Expected Credit Loss (ECL)
Finance: Green Taxonomy and
Carbon Market Readiness in Pakistan's Economy A Complete Conceptual and
By: Imtiaz Bashir, FCMA By: Shakil Khawaja, ACMA Practical Guide
24 Mandatory ESG Reporting in 57 Green Technology and Innovation By: Syed Adnan Hussain Shah, FCMA
Pakistan: Aligning with Global
as Catalysts for Greening
Standards for Compliance and Value Pakistan’s Economy Top Technology Trend
By: Jawad Ahmad, ACMA By: Engr. Shakir Ali The Digital Payment Revolution
28 By: Afia Malik & Shafqat Hussain Memon 60 Reimagining Pakistan’s Future: 84 in Pakistan
Green Technology Pathway for
Pakistan’s Energy Future
By: Ahmed Ali Siddiqui
Economic Renewal along with
Climate Resilience
From Process Mining to GenAI-
31 Transformation from Linear Economy By: Prof. Dr. Abdul Waheed Bhutto 86 Driven Process Intelligence
to Circular Economy: Application
of ESG Principles 64 Green Actions Cardinal for By: Dr. Salman Ahmed Khatani, PhD
By: Prof. Dr. Samina Khalil Green Pakistan Sector Brief
By: Syed Shamim Ahmed, FCMA
34 Sustainability Reporting and Pakistan's Renewable Energy
Disclosures Under IFRS S1 & S2
Green Banking in Pakistan
By: Rizwan Hameed Butt, FCMA 67 Transition: Finance, Policy, and 88 By: Research & Publications Department, ICMA
Climate Resilience
39 Harnessing Artificial Intelligence to Avert By: Dr. Shoaib Ahmed Khatri Economy Watch
Corporate Greenwashing in Pakistan
Bridging Policy and Practice in Pakistan’s 69
By: Dr. Muhammad Haroon Rasheed Pakistan’s Green Shift: ESG and Mining for Sustainability:
41 Climate Finance and Green Taxonomy Climate Action 91 ESG Opportunities in Pakistan’s
By: Sajjad Usman, ACMA
Crypto Landscape
By: Dr. Azeema Begum 71 Green Healthcare: Challenges and By: Research & Publications Department, ICMA
45 ESG for Sustainable Corporate Growth: Opportunities in Pakistan 93 Economy News
Global Lessons and Pakistan’s
By: Faraz Ahmad Memon, FCMA
Way Forward Governance in ESG Context Regulatory Watch
By: Masoud Ali Khan, FCMA 73 By: Muhammad Junaid Shekha, FCMA
48 ESG & Green Economic Reforms Strengthening Pakistan’s Climate 94 Regulatory News
through Climate Blended Finance
By: Dr. Syed Asim Ali Bukhari 74 Response: Reforming Finance, Reviews
50 ESG Reporting and Disclosure Carbon Markets, and ESG Governance Reviews of Selected Books
By: ICMA Research and Publications Department
By: Mazhar Mahmood, FCMA
95 and Articles
Jan-Feb 2026 DI DISCLAIMER: The Chartered Management
Our Next Digital Assets, Blockchain, and Tokenisation A Accountant is published bi-monthly. Views or
opinions expressed by the authors of the articles
o
p published in this Journal do not necessarily reflect
Issue Submission Deadline: 15 February 2026 the views of the publisher and/or the Editor
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