The Report
Significant regulatory change has taken place in the Scottish charity sector in recent years, following on from a number of high profile scandals in the late 1990s and early 2000s. This report examines whether these changes have been effective and whether they are considered worthwhile by those who are stakeholders in the charity sector.
This research analyses charities’ annual reports and accounts, examines their processes for governance and accountability, conducts interviews with trustees, auditors, independent examiners and others involved in the sector’s accountability processes and undertakes a number of case studies to evaluate the awareness and perceptions of governance and accountability in the charity sector.
The report concludes with twelve recommendations ranging from policy issues, funding considerations, improving communications, to obtaining suitable trustees and advisers. It is hoped the report will aid charities seeking to identify best practice and improve their own governance procedures and the charity sector as a whole when planning for the introduction of revised SORPs and other regulatory change.
ISBN 978-1-904574-50-7
Price £15.00
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