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

Helen Abnett, James Bowles, David Clifford

Research output: Contribution to journalArticlepeer-review

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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 languageEnglish
JournalVoluntary Sector Review
Early online date2 Nov 2022
DOIs
Publication statusE-pub ahead of print - 2 Nov 2022

Keywords

  • financial reserves
  • annual report
  • regulatory data
  • financial vulnerability

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