Annual waqf ROI & impact report

Evaluating whether the organization produces and publishes an annual report detailing the financial total return (net of fees) and social impact of its waqf (endowment) assets. It assesses the organization's commitment to transparent reporting, performance accountability, Shariah compliance, and balanced measurement of financial and social returns. Such transparency fulfills the duty of amanah (trust) in stewardship, demonstrating how endowed assets actively advance the maqasid al-Shariah (objectives of Islamic law) to serve the maslahah (public interest).