AI’s promise is not in replacing human judgement, but in elevating it—helping local governments make more informed, empathetic, and impactful choices. By anchoring AI initiatives in the principles of social value and equity, we have the opportunity to shape a future where technology serves as a true partner in creating resilient, connected, and thriving communities.
Charities SORP 2026: implications for social value reporting
From January 2026, charities preparing accruals accounts will need to follow updated accounting rules under Charities SORP 2026. The changes introduce a three-tier reporting system based on charity size, with new requirements for impact reporting that will affect organisations with income over £500,000. This article explains what’s changing, why impact measurement is now part of the formal reporting framework, and what it means for charities of all sizes.
