TS-BGS-06
Trust & Stewardship
Board Governance & Strategy
CORE
Compliance
v2.9.7
Public remuneration & expense disclosure for senior staff
This criterion assesses whether the organization publicly discloses the remuneration and expenses for senior staff and board members in line with relevant standards (SORP FRS 102) and Islamic principles of transparency. It requires individual disclosure for the CEO (or highest-paid individual) and any remunerated trustees, alongside KMP totals and pay bands. Where local law or security risks apply, aggregated/banded data is permitted only under a strictly governed, board-approved exception policy with a public rationale.
Assessment Questions
- Does the annual report include SORP-compliant related party disclosures for trustees/KMP (nature, amounts, outstanding balances, terms)?
- Is the CEO (or equivalent) individual total remuneration and expense figure explicitly disclosed (or a documented, time-limited security exception applied)?
- Does the organization have a dedicated webpage (HTML) for remuneration and expenses that is easy to access?
- Are trustee payments authorised by the governing document/Charities Act and managed via a conflicts register with recorded recusals?
- Was the disclosure published within 6 months of year-end?
Evidence Requirements
- Board-approved policy on remuneration and expense disclosure.
- Reconciliation working paper tying disclosed KMP/CEO figures to payroll and pension schedules.
- Expenses sampling report or internal audit checklist confirming policy compliance.
- Gifts & hospitality register extract and annual aggregated totals.
- Webpage timestamp/screenshot or web archive link proving publication date within 6 months.
- Minutes of board meetings showing conflict management (recusal/quorum) for any trustee payments.
Scoring Guidelines
| Level | Rating | Description |
|---|---|---|
| 5 | 5/5 | Full disclosure including CEO individual figure, HTML/CSV access, benchmarking, and independent verification (Iḥsān). |
| 4 | 4/5 | Disclosure meets all requirements (including CEO individual figure and KMP totals) and is publicly accessible via website/annual report. |
| 3 | 3/5 | Disclosure meets minimum statutory requirements (SORP KMP totals) but lacks CEO individual breakdown or dedicated webpage. |
| 2 | 2/5 | Partial disclosure (e.g., missing expense details or related party transactions). |
| 1 | 1/5 | No disclosure. |
Related Criteria
Version
2.9.7
2025-11-05
Discussion (1)
Administrator
2026-03-07 11:07:40.691367
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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