Regulatory Reporting of Non-Financial Information - examples from the Irish Third sector

Charities are now engaging with the most recent version of the Charities Statement of Recommended Practice (SORP) – the FRS 102 SORP – from the Financial Reporting Council. In this paper we examine a sample of four charities to explore how the non-financial information required by the SORP is communicated. Our findings reveal that the level of information varies, and would seem not to be driven by the charities’ size.