The Charities SORP and SORP 2026 will apply to accounting periods starting on or after 1 January 2026. While much of the conversation has focused on accounting changes, SORP 2026 also marks a significant moment for how charities are expected to report the difference they make.
At its core, a Charities SORP provides recommendations for accounting and reporting but what SORP 2026 reinforces is that good reporting is not just about financial compliance, it is also about clearly explaining why a charity exists, what it does, and what changes as a result.
A tiered approach to reporting: SORP 2026 introduces a tiered reporting framework, based on income:
- Tier 1: income under £500,000
- Tier 2: income £500,000–£15m
- Tier 3: income over £15m.
This is intended to support proportionate reporting, while strengthening expectations around impact. Importantly:
- All charities will be expected to report on impact, and
- Tier 2 and Tier 3 charities (all those with income over £500,000) will need to go further, reporting outcomes achieved as a result of their activities, not simply what they delivered.
This represents a continued shift away from activity-led narratives towards outcome-focused reporting and learning.
What does “outcomes” actually mean?
Outcomes are the changes that happen as a result of a charity’s work. They describe what is different for people, organisations, communities or systems because an activity took place.
This is distinct from:
- Activities – what you did
- Outputs – what was delivered or how many people took part.
Outcomes focus instead on:
- changes in knowledge, skills, confidence or behaviour
- improvements in access, participation or stability
- shifts at an organisational or system level, where relevant.
Under SORP 2026, particularly for Tier 2 and Tier 3 charities, reporting outcomes means being able to explain:
- what changed
- for whom
- why that change matters.
Crucially, this does not mean proving everything, valuing everything, or building complex new systems. It means being clear and credible about the difference your work is making, using evidence that is proportionate to your size and resources.
Impact reporting as learning, not just compliance
One of the risks of any new reporting requirement is that it becomes a tick-box exercise. At Bean Research, we see SORP 2026 as an opportunity to do the opposite: to embed impact reporting as a learning tool, not just a compliance task.
That’s why our work is grounded in a Frame – Evaluate – Grow approach.
Frame: be clear about the change you are trying to create
- Articulate your purpose and the outcomes you are seeking
- Be realistic and focused — you do not need dozens of outcomes
- Make sure trustees, staff and partners share the same understanding.
Evaluate: gather evidence that is useful and proportionate
- Use data you already collect where possible
- Combine numbers with insight — qualitative evidence matters
- Focus on understanding how and why change happens, not just whether.
Grow: use evidence to strengthen what comes next
- Reflect on what the evidence is telling you
- Be honest about what is working well and what is not
- Show how learning is informing decisions, adaptations and future plans.
We think that this is exactly the kind of reflective, outcome-focused reporting that SORP 2026 is seeking to encourage.
Top tips:
A few practical steps can make a real difference:
- Revisit your outcomes: Are they clear, meaningful and realistic?
- Simplify where needed: If impact measurement has become overly complex, now is a good time to streamline.
- Join up systems: Impact reporting works best when it is integrated into existing monitoring, finance and governance processes.
- Bring trustees with you: Boards play a key role in questioning the impact you make, and can take a step back from activity
- Focus on learning: Ask not just “what do we report?” but “what are we learning from this?”
If you’d like to take a practical look at what SORP 2026 means for your impact reporting, you can book time with us to explore how evidence can support learning as well as compliance.
