Be easily understood by, and useful to, the ‘interested’ general public;
including donors and investors
Enable the public to be better informed about the work of charities
Provide a snapshot of a charity’s aims, activities and achievements
Provide information about factors that have affected performance
The information should:
Signpost to, and demonstrate links with, more detailed sources of information,
for example The Annual Report and Accounts
Be consistent with other sources of information
Be capable of validation and drawn from a clear evidence base
Demonstrate context for the information reported, and its longer term significance,
for example its relationship to external trends, or to the previous year’s
performance
The information must:
Be self-certified through joint sign-off by CEO and Chair
Be submitted as part of the Annual Return to the Charity Commission
Be publicly available through display on the Charity Commission’s website