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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.

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Opinion

Can Artificial Intelligence really help measure social value?

Measuring social value is difficult, but AI is being touted as a transformative solution to speed up reporting and cut through complexity. In this article we explore whether AI can truly deliver on this promise, or if it risks flattening essential human nuance for the sake of efficiency.

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Opinion

Social value washing: protecting the integrity of a good idea

Social value has become a cornerstone of UK procurement and economic development, shaping how councils, government bodies and contractors frame their responsibilities to communities. But as the agenda has grown, so too has the risk of “social value washing”: ambitious claims that look impressive on paper yet fail to deliver in practice.

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Opinion

How charities and social enterprises can collaborate effectively for funding and impact

Collaboration is increasingly a condition of survival for charities and social enterprises. With funding stretched and competition intensifying, partnerships are often the only route to securing resources. But collaboration without genuine alignment risks failure. Establishing shared purpose, values, and measurement is now essential to delivering credible, community-focused social value.

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