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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.

Fiqh Principles

Amānah

Trust/Fiduciary duty; public funds are a trust to be rendered to their due recipients.

Hisbah

Public accountability; the duty to enjoin good and forbid evil, which requires transparency to function.

Ghulul

Embezzlement or illicit gain from public office; transparency is a preventative safeguard.

Ri‘āyah & Mas’ūliyyah

Shepherding and Responsibility; leadership implies answerability for the 'flock' and resources.

Al-ghunm bil-ghurm

Benefit accompanies liability; justification for fair remuneration balanced by accountability.

Islamic Concepts

Shūrā

Consultation; transparency enables informed scrutiny and consultation.

Muḥāsabah

Accountability; the act of holding leaders to account for their trust.

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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