The Charity Commission’s Research with trustees: 2026 presents a broadly positive picture of charity governance in England and Wales. Based on a survey of almost 3,000 trustees carried out in February 2026, the research finds that trustees are confident, committed and generally understand the principles that should guide their decisions.
However, the findings also expose an important gap between knowing the principles of good governance and applying them correctly in real situations.
Confidence remains exceptionally high
Almost all trustees surveyed, 99 per cent, said they were confident in their role. However, only 61 per cent described themselves as very confident.
Experience makes a significant difference. Among trustees with less than one year of experience, only 37 per cent felt very confident. This rose to 72 per cent among those who had served for more than ten years.
Confidence was also lower in some of the more technical areas of trusteeship. While 99 per cent felt confident about making decisions and delivering their charity’s purpose, confidence in managing finances stood at 87 per cent.
This suggests that trustee induction should not be treated as a one-off administrative exercise. New trustees need structured support, access to reliable information and opportunities to build their understanding through practical examples.
Knowing the principle is not the same as applying it
Trustees showed a strong understanding of how boards should make decisions. Almost all recognised the importance of listening to different perspectives, obtaining sufficient information and understanding what the charity can afford.
The difficulties became clearer when trustees were presented with specific governance scenarios.
For example, only 33 per cent correctly identified that employing a serving trustee in a paid role would involve a conflict of interest, even where that person was the best candidate and intended to resign from the board if appointed.
There were similar gaps in financial governance. Although 68 per cent recognised that having more than one person involved in financial transactions is a basic financial control, only 19 per cent answered all the financial control questions correctly.
Policies alone cannot resolve this. Boards need procedures that translate governance principles into repeatable actions.
Charity Commission guidance makes a measurable difference
Trustees who used Charity Commission resources at least once a year were consistently better informed about their legal responsibilities. They also showed greater confidence in challenging inappropriate behaviour, disagreeing with fellow trustees and identifying conflicts of interest.
Despite this, only 46 per cent of trustees used Charity Commission guidance directly or through a search engine at least once a year.
This does not appear to be a problem with the quality of the guidance. Of those who used guidance directly from the Commission’s website, 97 per cent found it helpful. The main reason trustees gave for not using it more often was that they did not believe they needed guidance regularly. Newer trustees were also more likely to say they did not know the Commission provided guidance at all, which reinforces the case for building it into induction from the outset.
That assumption may itself create risk. Guidance is often consulted after a problem has emerged, when it could have been used earlier to support planning and decision-making.
Charities could address this by incorporating relevant guidance into trustee induction, board papers, annual governance reviews and the organisation’s internal knowledge systems.
Operational friction remains a governance concern
More than one third of trustees, 36 per cent, reported that their charity had experienced a banking problem during the previous year.
The most common issue was updating contact details or account signatories, reported by 28 per cent. Other charities experienced difficulties opening accounts, meeting identity requirements or understanding what their bank required.
Although many issues were resolved within three months, some remained unresolved. For example, 16 per cent of charities that had difficulty opening an account said that the problem was never resolved.
These may appear to be administrative problems, but they can affect access to funds, financial oversight and service delivery. Boards therefore need clear records of authorised signatories, prompt procedures for changes in trustees or staff, and secure access arrangements that do not depend entirely on one individual.
Technology adoption is increasing
The research also found a modest but significant increase in charities adopting new technology. Ten per cent reported doing so during the previous year, compared with 7 per cent in 2025. Twelve per cent expected to adopt new technology during the next twelve months.
Technology can help charities strengthen financial controls, maintain decision records, manage access to information and reduce dependence on individual members of staff.
The starting point should therefore be the governance requirement. What information must the board receive? Who should approve a transaction? How should conflicts be recorded? Who should retain access when a trustee or employee leaves?
Technology can then be configured to support those controls.
Questions for charity boards
The research gives boards several useful questions to consider:
- Do new trustees receive practical governance training as well as copies of policies?
- Can trustees recognise less obvious conflicts of interest?
- Are financial transactions subject to appropriate separation of duties and authorisation?
- Is Charity Commission guidance regularly incorporated into board decisions and reviews?
- Could the charity continue operating if a key trustee, employee or account administrator suddenly became unavailable?
- Is new technology being introduced to support clear governance outcomes?
The overall message from the 2026 research is not that trustees lack commitment or confidence. It is that confidence must be supported by applied knowledge, effective controls and access to reliable guidance.
Good governance is not simply about understanding responsibilities in principle. It is about building those responsibilities into the charity’s everyday decisions, processes and technology.
Source: Charity Commission for England and Wales, Research with trustees: 2026, published 8 July 2026.