Corporate reports

We publish key performance figures for each financial year.

The reports summarise our activity in key areas including granting charitable status, keeping an accurate register of charities, concerns about charities and uptake of our online services.

Reporting year 2024-25

• 2024-25 Q2 Performance Report
• 2024-25 Q1 Performance Report

Reporting year 2023-24

• 2023-24 Performance Report

Reporting year 2022-23

• Quarter 4
• Quarter 3
• Quarter 2
• Quarter 1

Reporting year 2021-22

• March 2022
• February 2022
• January 2022
• December 2021
• November 2021
• October 2021
• September 2021
• August 2021
• July 2021
• June 2021
• May 2021
• April 2021

Reporting year 2020-21

• March 2021
• Februacry 2021
• January 2021
• December 2020
• November 2020
• October 2020
• September 2020
• August 2020
• July 2020
• June 2020
• May 2020
• April 2020

For any reports prior to this, please contact us.

Our Annual Reports and Accounts are laid before Parliament each financial year. Our Annual Reviews give a summary of our work and an overview of the charity sector in Scotland. 

• Annual Report and Accounts 2023-24
• Annual Report and Accounts 2022-23
• Annual Report and Accounts 2021-22
• Annual Report and Accounts 2020-21
• Annual Report and Accounts 2019-20

For Annual Reports and Accounts prior to this, please contact us.

Our Corporate Strategy 2023-2026 sets out our operating priorities, targets and outputs for the period.

• Corporate Strategy 2023-26

OSCR’s regulatory priorities set out the kinds of issues and risks affecting charities where we think we should target our activities so that we deliver smart, responsive and effective regulation and positively impact on Scotland’s charity sector and its beneficiaries.

• Regulatory Priorities 2024-26

As of 2024-25 OSCR fulfils its duty to publish, as soon as is reasonably practicable after the end of each financial year, information about expenditure incurred in connection with public relations, overseas travel, hospitality and entertainment, and external consultancy by inclusion in its annual report and accounts.

Read our Business Plans below:

• OSCR Business Plan 2025-2026 (PDF)
• OSCR Business Plan 2024-2025 (PDF)
• OSCR Business Plan 2023-2024 (PDF)
  • Business Plan 2023-2024 indicator definitions and baselines (PDF)
• OSCR Business Plan 2022-2023 (PDF)
• OSCR Business Plan 2021-2022 (PDF)

For Business Plans prior to this, please contact us.

Read our latest Annual Corporate Governance Review:

• Annual Corporate Governance Review 2022-23

For reports prior to this, please contact us.

The Procurement Reform (Scotland) Act 2014 requires public bodies to maintain a contracts register.

The contracts contained in the register are any contracts entered into as a result of a regulated procurement. Regulated Procurement is a procurement whose value is greater than £50,000 excluding VAT for goods and/or services for the full life of the contract.