Category: Charity

SORP adoption in Ireland

SORP or SORP-ish?

Share on FacebookTweet about this on TwitterShare on LinkedIn

Most people in the nonprofit sector are by now aware of Charities SORP.  This is a standard for financial reporting specifically devised to make the financial transactions of charities more transparent especially in terms of how and where charities have raised their funds and how the funds have been used.

Adoption of charities SORP is promoted as best practice by sector leaders and it forms one piece of the “Triple Lock” standard.  This is seen by the Charities Institute of Ireland as fundamental to restoring trust in charities (the other two elements of the triple lock are the Governance Code and the Statement of Guiding Principles for Fundraising).

Benefacts is the only source of information about which charities use the SORP standard in Ireland, where its adoption is still voluntary.  The Charities Regulator will be coming out soon with a mandatory financial reporting standard for Irish charities, generally expected to follow the FRS 102 Charities SORP quite closely.

By reviewing what all charities actually report in their annual published financial statements, Benefacts is able to provide a detailed picture about the emergence of higher reporting standards, which has never been available before now.

Currently, 488 organisations in the Benefacts database of Irish nonprofits say that they follow the charities SORP reporting standard. But on closer inspection, 87 of these have chosen to adopt some of the features of SORP and only 401 can in fact be seen to be fully in compliance in terms of the accounting policies as specificied by the SORP-making body authorised by the Financial Reporting Council (FRC).  Benefacts has used this compliance standard as verified by the entity’s auditors as the benchmark for reporting Charities SORP compliance in the future.

Interestingly, a handful (17) of nonprofits that have adopted Charities SORP are not yet publicly registered as charities in Ireland.

In 2015, the total number of SORP reporters whose accounts are publicly accessible represented 9% of all registered charities. Here’s the list.  We’ll report on trends in SORP adoption again in our 2018 Sector Analysis Report. is the only source of up to date analysis of all nonprofits (charities or otherwise) adopting the three standards (SORP, Governance Code and Statement of Guiding Principles for Fundraising). Use the facets on the left-hand side of the Benefacts search results screen to select which reporting standard you’re interested in – see image for example.

Benefacts nonprofit sector annual analysis 2017. (LtoR) Ian Brady, Head of Davy Charities and Not-for-Profit Group, Niamh Gallagher CEO Drinkaware and Diarmaid O'Corrbui, CEO Carmichael Centre

Ian Brady comments on how essential it is to measure the impact of this sector

Share on FacebookTweet about this on TwitterShare on LinkedIn

‘It’s a huge quantum of the sector that no one has been covering’

Ian Brady, Head of Davy Charities and Not-for-Profit Group, Davy Ireland, commented on how refreshing it was to have access to the most up to date information on the sector, and how he thinks this report will gain momentum in the years to come as a measurement of the impact of this sector on society. Listen to what he had to say here.

Mary Sutton on why detailed data is essential for informed discussions about nonprofits

Share on FacebookTweet about this on TwitterShare on LinkedIn

‘It’s importance will grow year-on-year-it’s a really important input into an informed conversation about where we want to go’

Mary Sutton, Country Director for the Republic of Ireland at The Atlantic Philanthropies, attended the Sector Analysis launch and commented on the timeliness of this information, and how the detailed trend data will help inform discussion about nonprofits, charities and philanthropies in Ireland.

Boards of nonprofits have 27% more women than the national average!

Share on FacebookTweet about this on TwitterShare on LinkedIn

According to a recent survey carried out by Catalyst, an international nonprofit dedicated to progressing more inclusive workplaces, just 10% of Irish company directors are women*.  When compared to other European states, this figure is at the lower end of the scale – only Portugal has a lower percentage, at 7.9%.  Women hold 22.8% of Board positions in the UK and 29.7% in France.

We wondered – how do the boards of Irish nonprofits compare with this?

We analysed the numbers in the Benefacts Database of Irish Nonprofits, drilling down even further to uncover the gender mix not only for the sector as a whole but also for the various categories of organisations working within the sector.

Women form an average of 37% of the members of the boards of all nonprofits in Ireland – 27% above the national average**.

This average total figure varies quite significantly from sub-sector to sub-sector as you can see in the chart below.

On the boards of Social Services nonprofits, the number of woman directors – at 56% – is almost 6 times the national average for all boards.  This category includes nonprofit organisations providing emergency relief, childcare, services to support families, young people, older people, the Travelling community, homeless people and people with disabilities.

Likewise the proportion of women serving on the boards of advocacy and human rights organisations is higher than the norm, at 44%. At the other end of the scale, the representation of women on the board of recreation or sports nonprofits at 18% is closer to the national average, but 19% lower than the sectoral norm.

Later this year Benefacts will be releasing a major report providing insights into the nonprofit sector in Ireland.  For now, you can explore further governance information on this sector at

Leadership Profile- Nonprofits in Ireland

** Benefacts derived its analysis of gender balance among the 55, 519 people who serve on the boards of Irish non-profit companies from public data filed by them with the Companies Registration Office, using a name-recognition algorithm derived from data published by the Central Statistics Office.