Narrative Reporting by UK Charities Full Report

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Narrative Reporting by UK Charities Full Report (PDF 1.22MB)

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Author Name:
Dr Ciaran Connolly (Queen’s University, Belfast)
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This is a report of a study of the top 104 UK charities which examined narrative reporting patterns in annual reports and annual reviews, and this report makes a number of recommendations in order to develop and promote charity accountability.

The study considered the extent to which various initiatives, such as the 2005 SORP and Summary Information Returns, have led to improved charity accountability. The study also analysed the use of the Internet as a mechanism for discharging accountability, and investigated the views of key charity personnel in relation to the role that charity annual reports, annual reviews and websites play in the discharge of accountability to external stakeholders. In addition, it also examined the narrative reporting practices of a small number of social enterprise organisations.

An executive summary is also available from the CFDG document library.


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