الحوكمة الشرعية لإصدارات الصكوك

الملخص EN

This paper examines the issue of Shariah governance in sukuk issuance by exam- ining the parameters implemented.

The problem the paper addresses is the con- flicting views of scholars in determining the responsibility of the Shariah bodies towards their fatwas and resolutions related to the issuance of sukuk.

The paper employs the incomplete induction methodology by extracting contemporary texts addressing the legal and Shariah status of the Shariah Supervisory Board and the nature of the contractual relationship with them.

it also applies a critical compara- tive analysis that highlights the fundamentals the scholars' conflicting views, to adopt the most correct of them.

The research concluded with a set of findings, among them the scholars' agreement in principle to make the Shariah body liable and bear legal responsibility either criminal or civil or both, if it contravened the Shariah provisions, however, they differed in the rules defining acts which are considered to be contrary to the Shariah provisions and the conditions to execute the punishments.