The strategy contains our four main strategic themes for the next three years:

1. Driving compliance through proportionate and effective regulation
2. Supporting the development of a resilient, effective and trusted charity sector through regulation
3. Continuing to drive efficiency as a public body
4. Supporting our people

Read OSCR’s Corporate Strategy 2026-29 here.

OSCR Interim CEO Quentin Fisher said:

"It gives me great pleasure to introduce OSCR’s Corporate Strategy for 2026–2029. This strategy sets a clear and ambitious direction for the next three years. It is a strategy that reflects both the scale of the challenge facing the charity sector and the opportunities available to us as a modern regulator.

"We recognise that the charity sector remains committed to pursuing their charitable purposes and delivering public benefit. This strategy reinforces OSCR’s own commitment to regulation that is proportionate and intelligence led, ultimately protecting charitable assets, strengthening governance, and promoting trust and confidence in the sector."

OSCR Board Chair Marieke Dwarshuis said:

"This strategy sets a clear and focused direction for OSCR, providing a strong foundation for our work in the period 2026–2029.

"Board members have been closely involved in shaping this strategy, ensuring that OSCR responds to the evolving environment in which Scotland’s very diverse charities operate, as well as to future regulatory needs.

"The Board will be overseeing the successful delivery of this strategy, ensuring that progress is monitored, resources are well aligned, and that OSCR remains accountable for progress towards the outcomes set out. These outcomes reflect the Boards’ ambition that our work should have a positive impact on public confidence and on charities’ compliance with regulatory and reporting requirements."

To accompany the Corporate Strategy, OSCR has also published a Business Plan for 2026-27. The Business Plan sets out more details about the actions that will be undertaken in order to deliver the Corporate Strategy. 

Further supporting strategies, including OSCR’s Digital Strategy and People Strategy, will be published soon.