Integrated Reporting

OSCR takes forward Integrated Reporting plans

What is Integrated Reporting?

We were formally established as a new statutory regulator in April 2006. Since April 2006 we have developed and published a comprehensive Scottish Charity Register, underpinned by a proportionate reporting system.

In 2009 we reviewed the information supplied to us by charities and how we use this. This major initiative is our Integrated Reporting Project which focuses on the Scottish Charity Register. The aim is to develop our reporting requirements so that these are more integrated, as well as ensuring the information we gather is of interest and relevance to charities and to the general public. The overall aim is to introduce a revised reporting programme during 2011.

The Integrated Reporting project is divided into two separate phases. Phase 1, which ended early in 2010, consisted of Evaluation, Options Development and Consultation. Phase 2, which began in early 2010, is the implementation of the final proposals.

What is the Integrated Reporting project considering?

Our Integrated Reporting project brings together four key strands.

1. A review of the Register.

2. A review of OSCR’s annual monitoring programme, which has now been in operation for
four years.

3. Streamlining and integration of the Rolling Review programme into the annual
monitoring programme.

4. The introduction of on-line services.

We consulted on its Integrated Reporting proposals in late 2009. A copy of the consultation and the evaluation of responses is available from our closed consultations page. The proposals were widely supported and Integrated Reporting has been confirmed as both feasible and beneficial.

We will begin to implement these proposals:

a revised monitoring programme with a streamlined annual return form
an enhanced Scottish Charity Register with graphically displayed financial highlights
‘OSCR on-line’ – providing new on-line services for charities.

Although we have now entered a phase focusing more on internal processes, this too will balance stakeholder needs and reporting requirements. We will be introducing the changes in phases during 2011.

Keep up-to-date with the progress of the project by looking at this website or signing up to our e-newsletter, OSCR Reporter. If you have any questions about the Integrated Reporting project, please take a look at our FAQs or e-mail info@oscr.org.uk and put 'Integrated Reporting in the title.

Copies of the information we considered during phase 1 of the Integrated Reporting project are available from our Supporting Documentation page.

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