Integrated Waqf Reporting for Strengthening Public Trust and Social Accountability in Malaysia

HRMARS - Integrated reporting is an approach that incorporates the wider ecosystem surrounding a particular issue by considering multiple perspectives and stakeholders, including social and economic factors. In the context of waqf, integrated reporting provides a more comprehensive understanding of waqf issues beyond financial metrics or selected indicators. Although previous studies have discussed waqf reporting in relation to transparency, accountability and disclosure quality, limited attention has been given to integrating financial, social, governance and visual disclosure elements for Malaysian Islamic Religious Councils. This conceptual paper explores the key principles and components of integrated waqf reporting, including stakeholder engagement, transparency, accountability, public trust and social value communication. Drawing on waqf reporting literature, Islamic accountability principles, the Priori Model and visual disclosure, this paper proposes a more integrated direction for waqf reporting. It argues that integrated waqf reporting can strengthen disclosure quality, stakeholder communication and socially responsible waqf management for society well-being.