Abstract: The waqf institutions are established for social well-being, thus their outcome and impact on social benefits are essential, in addition to governance aspects.

This research aims to:

  1. To examine the current practices of disclosure among waqf institutions reporting on both financial and non-financial performance;
  2. To identify the indicators in waqf institutions concerning performance, governance and socio-economic impact; and
  3. To suggest the best reporting framework for waqf concerning performance, governance and socio-economic impact

Research Team:
Dr Rosnia Masruki

Institute:
Universiti Sains Islam Malaysia