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Surveying the Sector

An annual review of Charitable Trustees’ Annual Reports

Charity Survey



As uncertain economic conditions continue, charities will face increasing competition for shrinking revenues from donors and the public sector alike. One way for charities to help secure those revenues is to clearly demonstrate the effectiveness of their activities and management policies through a high quality annual report.

Key findings

Deloitte has carried out a survey to consider how the particular requirements regarding the content of the trustees’ annual report have been applied by charities, such as compliance with the Charities Statement of Recommended Practice (SORP), and also to highlight best practices adopted by charities in their reporting.

The majority of charities in our survey complied with the letter of the regulatory requirements for narrative reporting if not necessarily the spirit. In other words, most ticked the right boxes to comply with reporting requirements but did not recognise or capture SORP’s intended purpose and thereby they missed a valuable opportunity to communicate with stakeholders.

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