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.
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.
Shūrā
Consultation; transparency enables informed scrutiny and consultation.
Muḥāsabah
Accountability; the act of holding leaders to account for their trust.
Related Criteria
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
Sign in to post a comment.