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.
| Metric | Remuneration Transparency Score |
|---|---|
| Target | 4 |
| Frequency | Annual |
| Method | Sum of: (1) CEO individual disclosed, (2) KMP total disclosed, (3) >£60k bands disclosed, (4) HTML/CSV available. |
| Unit | Score (0-4) |
Level 1: Initial/Ad-hoc
There is no policy or practice for disclosing senior staff and board remuneration or expenses.
Level 2: Developing
An internal policy exists, but information is not publicly disclosed. Disclosure may occur on a reactive basis. Partial disclosure (e.g., missing expense details or related party transactions) is evident.
Level 3: Established
The organization discloses minimum statutory requirements (SORP KMP totals) but lacks CEO individual breakdown or a dedicated webpage. Information may be buried in PDF reports.
Level 4: Advanced
The organization proactively discloses CEO individual remuneration/expenses and KMP totals in its annual report and on a dedicated HTML webpage. The disclosure is clear, timely, and follows relevant regulatory standards.
Level 5: Optimizing
The organization demonstrates leadership in transparency (Iḥsān) by providing a comprehensive, easily accessible (HTML/CSV), and independently verified public disclosure. It includes benchmarking, pay ratios, and a clear remuneration philosophy.
Organisation Types
By Organisation Size
| Size | Applicability | Notes |
|---|---|---|
| Micro | exempt | Uses receipts and payments accounts; Charities SORP (FRS 102) does not apply. All volunteer-run, so no staff remuneration to disclose. |
| Small | exempt | Income under £250k typically allows receipts and payments accounts. Unlikely to have Key Management Personnel or staff earning over £60k. |
| Medium | partial | Charities over £250k must use accruals accounts and follow SORP (FRS 102) to disclose KMP and trustee expenses, though the £60k+ staff band may not apply to all. |
| Large | full | |
| Major | full |
Applicable When
- Organization has senior staff and a board
- Organization receives funding from external sources
Not Applicable When
- The organization is run exclusively by unpaid volunteers.
- The organization is privately funded by founders and does not solicit public funds.
- Where disclosure poses a documented security risk, the organization may apply the 'Security Exception' clause (see Requirements) to publish aggregated/banded data instead of individual figures.
Related Criteria
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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