Corporate reports

To help us report transparently on the work we are doing as a regulator, we regularly publish key information about our accounts, expenditure, performance figures and more.

Please click on each section below to read our reports.

Performance Information

We publish key performance figures for each financial year.

The reports summarise our activity in key areas including granting charitable status, keeping an accurate register of charities, concerns about charities and uptake of our online services.

Reporting year 2024-25

Reporting year 2023-24

2023-24 Performance Report

Reporting year 2022-23

Reporting year 2021-22

Reporting year 2020-21

For any reports prior to this, please contact us.

Annual Reports & Accounts

Our Annual Reports and Accounts are laid before Parliament each financial year. Our Annual Reviews give a summary of our work and an overview of the charity sector in Scotland.

For Annual Reports and Accounts prior to this, please contact us.

Corporate Strategy

Our Corporate Strategy 2023-2026 sets out our operating priorities, targets and outputs for the period.

Corporate Strategy 2023-26

Regulatory Priorities

OSCR’s regulatory priorities set out the kinds of issues and risks affecting charities where we think we should target our activities so that we deliver smart, responsive and effective regulation and positively impact on Scotland’s charity sector and its beneficiaries.