This study develops a Shari’ah-compliant framework for evaluating and reporting value creation within the State Islamic Religious Council (SIRC) in Malaysia. The framework integrates conventional metrics with Islamic ethical principles, addressing the unique needs of Islamic organizations such as SIRC. Employing qualitative research, including document analysis and in-depth interviews with key stakeholders, the study identifies gaps in current practices, such as limited Shari’ah integration and lack of standardized guidelines. The proposed framework emphasizes a holistic approach to value creation, encompassing financial, social, and environmental dimensions aligned with the Maqasid al-Shari’ah. It includes a robust Shari’ah governance structure, enhanced stakeholder engagement, and transparent reporting mechanisms. By incorporating these elements, the framework aims to improve the SIRC’s transparency, accountability, and alignment with Islamic values, thereby enhancing its effectiveness in serving the Muslim community in Malaysia. The findings contribute to the broader discourse on Islamic governance, offering practical recommendations for Islamic organizations.

Keywords: Shari’ah compliant, value creation, Islamic governance, State Islamic Religious Council