ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  1. About us
    1. Governance
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Careers support
    6. Mentoring
    7. CA Wellbeing
    8. More for Members
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. ICAS podcast
    15. Newly admitted members 2022
    16. Newly admitted members 2023
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
    7. CA Student wellbeing
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
    7. University exemptions
  5. Employers
    1. Become an Authorised Training Office
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
  6. Find a CA
  7. ICAS events
    1. CA Summit
  8. CA magazine
  9. Insight
    1. Finance + Trust
    2. Finance + Technology
    3. Finance + EDI
    4. Finance + Mental Fitness
    5. Finance + Leadership
    6. Finance + Sustainability
  10. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Charities
    5. Coronavirus
    6. Corporate and financial reporting
    7. Business and governance
    8. Ethics
    9. Insolvency
    10. ICAS Research
    11. Pensions
    12. Practice
    13. Public sector
    14. Sustainability
    15. Tax
  11. CPD - professional development
    1. CPD courses and qualifications
    2. CPD news and updates
    3. CPD support and advice
  12. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  13. CA jobs
    1. CA jobs partner: Rutherford Cross
    2. Resources for your job search
    3. Advertise with CA jobs
    4. Hays | A Trusted ICAS CA Jobs Partner
    5. Azets | What's your ambition?
  14. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  15. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

ICAS launches call for research on charity impact reporting

  • LinkedIn (opens new window)
  • Twitter (opens new window)
By Marie Gardner, Head of Research and Christine Scott, Head of Charities

29 January 2021

ICAS has launched a call for research on impact reporting by charities within their trustees’ annual report.

The call for research on impact reporting by charities is seeking to understand charities’ experience of developing impact reporting measures and to evaluate what difference impact reporting makes to a charity’s stakeholders.

The research is to be conducted in two phases with funding of up to £20,000 available to the successful team.

Proposals are invited from academic and other researchers by 5pm on Friday 16 April 2021.

The Charities SORP development process

A revised edition of the Charities SORP (FRS 102) is expected to be in place for reporting periods commencing on or after 1 April 2024. The trustees’ annual report requirements will fall within the scope of the review. Therefore, the findings from this research have the potential to influence this next edition.

The timetable for revising the current edition of the Charities SORP mirrors the timetable for the implementation of changes arising from the next periodic review of FRS 102. A new process for reviewing the Charities SORP, the Charities SORP development process, has been implemented by the Charities SORP-making body following recommendations from an independent review.

Currently, all charities applying the Charities SORP must include commentary on their achievements and performance for the reporting period. Larger charities (charities with a gross income of more than £500,000) are encouraged to develop impact reporting measures but there is no requirement to do so.

Breaking down barriers to success

By including both the experience of charities in developing impacting reporting measures and the reporting of these measures (publicly) within the scope of this research project, ICAS is seeking evidence and recommendations which would breakdown some of the barriers to the successful implementation of impact reporting.

We are conscious of the need to ensure that any impact reporting requirements placed on charities are proportionate so the research will also seek to gain an understanding of the benefits of impact reporting from the perspective of different stakeholders, both external, for example a charity’s funders, and internal, for example its trustees.

Developments in non-financial reporting

Improving the quality of ‘non-financial reporting’ is a broader theme of interest to stakeholders across different sectors, highlighting a shift towards a more holistic view of corporate reporting by entities and greater recognition that how an entity operates is relevant to a broad group of stakeholders, beyond those with a direct stake in its financial performance.

For example, in 2020, the UK’s Financial Reporting Council (FRC) launched a discussion paper A matter of principles: The future of corporate reporting. The FRC is seeking views from a broad range of stakeholders, not just investors, covering both financial and non-financial information included by companies in their annual reports and financial statements. The deadline for comments on the discussion paper is 5 February.

Call for research

Read the call and find out more about how to submit a proposal.

Charity reporting: Let’s talk about impact

By Rachel Pigott, Head of Finance at Brightside

23 August 2019

ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba

Accreditations

  • ISO 9001 - RGB (opens new window)
© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: