




Guidance note
Terms of Reference for the Sustainability or ESG committee
Such a committee is not a requirement, but there are increasing numbers of them. This guidance note sets out how to ensure this committee adopts good practice in accordance with other committee recommendations under the UK Corporate Governance Code.
Research
Cultural markers in charities
The operating environment for charities has become less benign in recent years. Changes in state funding for charities, the need for more diverse and creative income generation and concerns about executive pay, fundraising practices and the governance of some high-profile charities have all led to a perception that public trust in the sector is in decline.