Charity Commission report on the quality of public benefit reporting by charities.
This research, carried out by Sheffield Hallam University, examines public benefit reporting by registered charities in England and Wales.
The study assesses how far charities are reporting public benefit in their annual accounts and Trustees Annual Report, and looks at the practical issues they experience in complying with this requirement.
This report shows that many trustees felt that the public benefit requirement was not particularly time consuming. Some trustees used the reporting process to re-focus on their core mission and aims.