Narrative reporting

Narrative reporting can provide a means for non-profit organisations (NPOs) to explain the impact they have delivered and how.

What are the issues?

Should there be a framework or specific narrative/non-financial reporting requirements for NPOs? Is consistency of NPO narrative reporting important for stakeholders? What should be included within any requirements? Should ratios be a requirement for narrative reporting? If they are included, should the ratios be defined including how costs should be treated in the calculation of ratios?

Explore this issue further

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.


What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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