A multilayer composite structure and a method of preparing a multilayer composite structure are provided. The multilayer composite structure comprises a semiconductor handle substrate having a minimum bulk region resistivity of at least about 500 ohm-cm and the front surface of the single crystal semiconductor handle substrate has a surface roughness of at least about 0.1 micrometers as measured according to the root mean square method over a surface area of at least 30 micrometers by 30 micrometers. The composite structure further comprises a charge trapping layer in contact with the front surface, the charge trapping layer comprising poly crystalline silicon, the poly crystalline silicon comprising grains having a plurality of crystal orientations; a dielectric layer in contact with the charge trapping layer; and a single crystal semiconductor device layer in contact with the dielectric layer.