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.
UK Charity Law
- Charities SORP (FRS 102) (Module 9 (Related Parties) & Staff Costs)
- Charity Commission CC11 (Trustee expenses and payments)
- Charity Commission CC7 (Ex gratia payments)
- Charities Act 2011 (ss.185–189 (Power to pay trustees))
ISO Standards
- ISO 37000:2021 — Governance of organizations
Other Regulatory
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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