Islamic Sukuk have recently emerged as one of the important instruments for the Islamic finance and investment. Sukuk have a key influence and high impact in different economic and banking operations where they have got an estimable position in stock markets and international money. Recently, Islamic sukuk have been considered as the most successful financial tool among the Islamic financial institutions and also considered as one of the fastest sectors in its growth in global financial landscape. Islamic Sukuk, in addition, need to have their own Shariah committees to ensure compliance with the Shariah principles, and such committees should be composed of Shariah experts. The main objective of this paper presents a novel choice of new measurement of sukuk legitimacy based on content analysis. The novelty of this paper adds a significant contribution to enhancement of the area of Islamic finance. In that, this new measurement is useful for disclosure practices in the pronouncement of shariah in Islamic financial institutions.