Should governance codes differ for different size charities

The steering group behind the sector’s ‘good governance’ guidance is considering whether additional materials or guidance for more complex or larger organisations might be helpful. They ask: Are the main governance challenges faced by such organisations addressed by the Governance Code? If not, what additional material or guidance might be needed to apply the Code more effectively?

Good Governance – a code for the voluntary and community sector’ was introduced in 2005, and updated in 2010, with a separate code for smaller organisations produced in 2011. Responses to the consultation can be made at

Meanwhile, an annual review of charity governance by accountants Grant Thornton made a recommendation that large charities should be subject to a separate governance standard to improve transparency and create a ‘gold standard’ of annual reports. Read more on Civil Society News. Or download ‘Navigating a changing world – Charity governance review 2015’ from Grant Thornton’s website.