The issue of executive pay in the charity sector (and other parts of the economy) regularly attracts the attention of the media and sector commentators. Regardless of views as to what is deemed to be an appropriate level of remuneration for senior leaders in diverse and complex organisations as those found in the charity sector, there is an expectation that charities should be transparent about how they spend their resources. This includes the level of remuneration paid to senior staff members.

The Charity Governance Code recommends that trustees ‘consider the benefits and risks of partnership working, merger or dissolution if other organisations are fulfilling similar charitable purposes more effectively and/or the charity’s viability is uncertain’.

This guidance note seeks to highlight the advantages and disadvantages of collaboration and merging with another charity and covers the legislative issues around charities regulated by the Charity Commission in England and Wales.

All trustees undertaking a proposal to work in collaboration, jointly or to merge should carry out a due diligence examination of the prospective partner charity. A comprehensive due diligence exercise will enable trustees to establish a full knowledge base of the assets and liabilities of each charity – for example, employees, rent arrears, property leases, endowments, funding arrangements and governance structures.

This guidance note provides examples of positive behaviours that should help trustees to make constructive challenge and good decisions that further the charitable objects and lead to positive changes.

This guidance provides a specimen skills register for charity trustee boards and should be read in conjunction with other guidance notes in the charity series.

This guidance offers an outline to the charity secretary of a charitable company limited by guarantee of the information that should be considered when dealing with a change of member, who is also a director.

Guidance for charities in using best practice principles to understand charity trustee liability in England and Wales – charity guidance notes and best practice guides.

This paper seeks to outline the rise of environmental, social (or sustainability1) and governance factors (ESG) in the commercial sector and explain how they will become increasingly relevant to modern charities. It covers the drive behind the increasing use of ESG factors in investment decisions, reputational risks, environmental awareness amongst consumers and clients and the need to attract talent with different motivations to work.