Independent report: Charities: strategy development, implementation and review

This review was carried out by the Institute of Chartered Accountants in England and Wales (ICAEW) on behalf of the Charity Commission.

It looks at charities’ strategy development, implementation and review by analysing material provided by 26 charities with annual incomes under £5m. This identified a number of themes which the reviewers discussed with the participating charities.

The review concludes that charities with a strategy:

  • cope better with pressure
  • can adapt more easily to changes

The report makes a number of recommendations for the Charity Commission’s guidance, regulatory approach and future research.

The commission’s response sets out how it and other key players in the sector can take forward these recommendations.

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