The challenges of regulatory data: A case study of British charity reserves reporting

Helen Abnett; James Bowles; David Clifford

doi:10.1332/204080521X16606700738158

The challenges of regulatory data: A case study of British charity reserves reporting

Helen Abnett, James Bowles, David Clifford

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Abstract

Charity reserve levels are widely used as a measure of financial vulnerability, of both individual charitable organisations and the wider sector. This paper assesses the mandated reporting of reserves by a large sample of British charities. We find that many charities are reporting figures that do not match the definition of reserves given by regulatory bodies. We therefore recommend caution when using extant reserves data, and that increased attention should be paid to the preparation of such data.

Original language	English
Journal	Voluntary Sector Review
Early online date	2 Nov 2022
DOIs	https://doi.org/10.1332/204080521X16606700738158
Publication status	E-pub ahead of print - 2 Nov 2022

Keywords

financial reserves
annual report
regulatory data
financial vulnerability

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10.1332/204080521X16606700738158Licence: Creative Commons: Attribution (CC BY)

AbnettH2022challengesFinal published version, 474 KBLicence: Creative Commons: Attribution (CC BY)

Assessing financial vulnerability and risk in the UK's charities during and beyond the Covid crisis
Mohan, J.
Economic & Social Research Council
15/06/20 → 14/03/22
Project: Research Councils

Cite this

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title = "The challenges of regulatory data: A case study of British charity reserves reporting",

abstract = "Charity reserve levels are widely used as a measure of financial vulnerability, of both individual charitable organisations and the wider sector. This paper assesses the mandated reporting of reserves by a large sample of British charities. We find that many charities are reporting figures that do not match the definition of reserves given by regulatory bodies. We therefore recommend caution when using extant reserves data, and that increased attention should be paid to the preparation of such data.",

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AB - Charity reserve levels are widely used as a measure of financial vulnerability, of both individual charitable organisations and the wider sector. This paper assesses the mandated reporting of reserves by a large sample of British charities. We find that many charities are reporting figures that do not match the definition of reserves given by regulatory bodies. We therefore recommend caution when using extant reserves data, and that increased attention should be paid to the preparation of such data.

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KW - regulatory data

KW - financial vulnerability

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The challenges of regulatory data: A case study of British charity reserves reporting

Abstract

Keywords

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Projects

Assessing financial vulnerability and risk in the UK's charities during and beyond the Covid crisis

Cite this