This research report, conducted by Juliana Jetty and Vivien Beattie, examines the disclosure practices and policies of UK charities. The study was funded by the Association of Chartered Certified Accountants (ACCA) and supported by the Department of Accounting and Finance at the University of Glasgow. The authors express gratitude to ACCA, Yvonne Laing, and the directors of the charities sampled for their contributions to the study. The report provides valuable insights into charity reporting practices and policies, and is a worthwhile contribution to the discussion on the topic.
