Charities Commission public benefit requirement report. This report presents the findings of research undertaken by the Charities Commission on public benefit. The Commission wanted to establish whether or not charity trustees understood the requirement and how they were meeting it.
Exploration of Scottish Charities’ Governance and Accountability. This research report from ICAS looks at the ‘awareness and perceptions of governance and accountability in the charity sector’. It concentrates on the period after the formation of OSCR and the implementation of SORP 2005. The report looks at a number of issues including recruiting suitable trustees.