There are several courses of action available to Maryam Mohammed to consider. First, she could take the easy course of action and follow Mr. Rashid’s request. It will not complicate her job and she would earn the favor of Mr. Rashid by being a “team player”.
Or, Maryam could politely decline Mr. Rashid explaining nicely that if the company did not make actual donations to charities, then she could not reflect it in their books. She could go on in explaining the repercussion of window dressing if regulatory agencies will find out.
Maryam could also report the unethical request of Mr. Rashid to the board of the company so that he will be fired and be replaced with somebody who has better scruples.