Endowment ESG & Sharīʿah screening review annually
Assesses whether the organization conducts an annual, look‑through review of all endowment holdings against defined Sharīʿah and ESG screening criteria, with quarterly monitoring for breaches. The goal is zero high‑risk assets held at the reporting date, or a managed remediation plan for illiquid exceptions. High‑risk means holdings that (a) breach Sharīʿah sector/ratio screens (e.g., AAOIFI SS 21) or (b) meet the charity’s excluded ESG sectors or severe controversy thresholds.
Amānah
Fiduciary trust and responsibility.
Khilāfah
Stewardship over resources.
Maslahah
Securing public good.
Sadd al-dharā’iʿ
Blocking means to harmful ends.
Lā ḍarar wa lā ḍirār
No harming nor reciprocating harm.
Hifẓ al‑māl
Preservation of wealth.
al-Umūr bi maqāsidihā
Matters are judged by their objectives (justifying screening as protection).
Mā lā yatimm al-wājib illā bihi fa-huwa wājib
What is necessary to fulfil an obligation is itself obligatory (justifying look-through controls).
Ṭayyib
Good, pure, and wholesome income.
Tathīr
Purification of impure income.
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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