The information in this document consolidates and expands upon the principles highlighted in the Charity Governance Code. The Code recommends that a charity’s board understands how real and perceived conflicts of interests and of loyalty can affect both the organisation’s performance and reputation and also that trustees establish a regularly reviewed conflicts of interest policy.
The Code also highlights the need for trustees to be aware of the importance of the public’s confidence and trust in charities and that they and those representing the charity undertake their duties accordingly, being seen to act with integrity. In safeguarding their charity’s reputation they, by extension, promote confidence in the wider sector.
This guidance note covers registered charities in England and Wales. Although principles of good governance transcend national borders, it is important to bear in mind the specific differences in charity legislation for those charities operating in Scotland, Northern Ireland, and elsewhere.