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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.

Compliance 4
  • Annual report discloses KMP total compensation, >£60k bands, and related party transactions per SORP.
    Compliance Essential
  • Trustee remuneration is legally authorised (Governing Doc/Act/CC) and conflicts are managed (CC3/CC11).
    Governance Essential
  • Disclosure is subject to Audit opinion OR Independent Examination with specific management assurance statement.
    Monitoring Essential
  • Board-approved remuneration and expense policies are publicly available and aligned with HMRC/Bribery Act.
    Governance Essential
Good 1
  • Provide a detailed breakdown of remuneration by category (salary, benefits, pension, expenses).
    Transparency High
Better 4
  • Explicitly disclose CEO (or equivalent) individual total remuneration and expenses.
    Transparency Essential
  • Provide a dedicated ‘Remuneration & Expenses’ webpage (HTML + CSV) accessible to WCAG 2.1 AA.
    Accessibility Essential
  • Compare remuneration levels to relevant sector benchmarks (ACEVO, NCVO).
    Excellence High
  • Publish CEO-to-median pay ratio and narrative on equity.
    Excellence Medium
Best 1
  • Independent verification of disclosure beyond statutory audit.
    Transparency High

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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