Skip to Content
TS-BGS-15 Trust & Stewardship Board Governance & Strategy CORE Excellence v2.9.7

Annual ikhlāṣ intentions review

Assesses the annual process for leaders to review their ikhlāṣ (sincerity). This practice grounds leadership in its divine purpose, ensuring decisions are for Allah's pleasure. Stakeholder trust signals generated by this process include reduced complaints about fundraising ethics, improved staff culture survey integrity scores, and clean conflict/gifts registers, safeguarding the organization’s spiritual and ethical integrity.

KPI / Measure
MetricIkhlāṣ review effectiveness index
Target100% completion; ≥90% decision checks; ≥2 risk improvements; DPIA=Yes
FrequencyAnnual (with in-year triggers)
MethodCompletion rate; Decision checklist usage; Risk improvements; DPIA status
UnitMixed (%, Count, Y/N)
Maturity Levels
Level 1: Initial/Ad-hoc

No formal or structured process exists for leaders to review their ikhlāṣ (sincerity). Any reflection is informal, individual, and inconsistent.

Level 2: Developing

An informal process for ikhlāṣ review is emerging. It may be discussed occasionally in leadership meetings but lacks a defined structure, schedule, or required participation.

Level 3: Established

A formal, documented annual ikhlāṣ review is required for all trustees and SLT; attendance is recorded; a basic reflection guide is used; conflicts/gifts are re-affirmed; confidentiality and UK GDPR controls (data minimisation) are in place.

Level 4: Advanced

The process is actively managed, evaluated with a DPIA; anonymised themes inform strategy, risk, and culture dashboards; decision papers include a 'niyyah/amanah check'; facilitator competence reviewed.

Level 5: Optimizing

Practice is embedded and continuously improved; integrated with strategy cycles, risk, appraisals, induction; annual report describes culture and sincerity practices; external assurance/peer review periodically tests effectiveness; demonstrable uplift in stakeholder trust metrics.

Applicability

Organisation Types

ALL

By Organisation Size

SizeApplicabilityNotes
Micro exempt Disproportionate bureaucracy; lacks CEO/SLT structure to warrant a formal register or DPIA.
Small optional Informal reflection is encouraged, but formal facilitated processes, registers, and DPIAs are too heavy.
Medium partial Scaled down to fit simpler leadership structures; formal SLT register and DPIA requirements can be simplified.
Large full
Major full

Applicable When

  • Organization has a board or senior leadership team
  • Organization aims to operate according to Islamic principles
  • Organization has a trading subsidiary (include directors influencing brand/fundraising)

Not Applicable When

  • The organization is managed by a single individual without a formal board or senior leadership team.
  • The organization is a passive entity (e.g., a holding company) with no operational activities.

Discussion (1)

Administrator 2026-03-07 11:07:43.073926

📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json

Sign in to post a comment.