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As a public body, we have agreed a set of values drawn from the principles of regulation developed by the Better Regulation Task Force.

In carrying out our duties we will be:


We maintain our operational independence, acting without fear or favour, in the public interest.


Our actions as a regulator are appropriate and necessary, taking into account the degree of risk, size of charity, the nature of the issues to be addressed and the potential impact on charity beneficiaries or assets, or the public interest.


We are answerable, in different ways, to our stakeholders which includes involving others on a continuous and appropriate basis, demonstrating our impact, providing value for money and welcoming external scrutiny.


We act in a way that is open, predictable and understandable. This includes making available the relevant criteria and facts underpinning our actions.


We act consistently in our decision making on the basis of publicly stated principles and policies and act as an exemplar, observing best practice.


We exercise our powers and discretion in a way which is consistent, impartial and even-handed.


Our regulatory activities are clearly focused on the basis of evidence and we act in such a way as to minimise any negative consequence.


We gather adequate information from the appropriate sources to ensure that our actions are properly informed.


Regulatory Reform (Scotland) Act 2014

OSCR also has regard to the Scottish Regulators' Strategic Code of Practice. The Code is a key element of an outcome focused framework for regulation and supports regulators by providing greater transparency on how to apply regulatory principles and contribute towards achieving sustainable economic growth while delivering other core functions.