A record year for whistleblowing: Why charity culture matters more than ever

The latest whistleblowing report from the Charity Commission (the Commission) provides an important insight into the challenges facing the charity sector. During 2025-26, the Commission received 594 whistleblowing disclosures, the highest number recorded in the last decade. Governance concerns remained the most common issue raised, followed by financial harm and safeguarding concerns.

Whilst rising disclosure numbers may reflect growing confidence amongst workers and volunteers to speak up when concerns arise, they also highlight the importance of strong governance, effective oversight and a culture in which concerns can be raised and addressed internally. For charity trustees, the report serves as a timely reminder that good governance is not simply about regulatory compliance. It is about creating an environment in which stakeholders have confidence that concerns will be heard and acted upon so that they do not need to turn to the Commission. This means that charities should have their own whistleblowing policies and also complaints policies allowing workers, volunteers and service users/beneficiaries to, as appropriate, whistleblow or make complaints about how the work of the charity is done or about the trustees.

Whistleblowing and serious incident reporting: What's the difference?

Whistleblowing to the Commission (as opposed to internally within a charity) and serious incident reporting are often discussed together, but they serve very different purposes.

Whistleblowing occurs when an individual, for example, an employee, volunteer or former employee, raises with the Commission concerns about wrongdoing within a charity. These concerns may relate to governance failures, financial misconduct, safeguarding issues, regulatory breaches or other matters affecting the proper administration of the charity. The disclosure is ordinarily made by someone who has become aware of the issue through their involvement with the charity. Report serious wrongdoing at a charity as a worker or volunteer - GOV.UK

Serious incident reporting is a regulatory obligation imposed on charity trustees. Where trustees become aware of a serious incident, or a significant risk of one occurring, they are expected to report the matter to the Commission and explain what steps are being taken to manage and address the issue. How to report a serious incident in your charity - GOV.UK

What should Trustees do if they receive a whistleblowing concern?

Receiving a whistleblowing disclosure internally (so not one sent to the Commission) can be uncomfortable, particularly where allegations concern senior management, trustees or safeguarding issues. However, charities should avoid adopting a defensive approach.

Instead, trustees should:

• take the concern seriously and investigate it objectively;
• ensure the individual raising the concern is not subjected to retaliation or detriment;
• consider whether the issue constitutes a serious incident that should be reported to the Commission;
• maintain clear records of concerns, investigations and decisions;
• obtain professional advice where appropriate; and
• assess whether the disclosure highlights wider weaknesses in governance, culture or internal controls.

Trustees should seek to understand not only whether an allegation is ultimately substantiated, but also why the individual felt compelled to raise the concern in the first place. In some cases, whistleblowing may indicate deeper cultural issues.

What can charities do to reduce the risk of whistleblowing?

Whilst charities cannot eliminate the risk of whistleblowing, they can reduce the likelihood of concerns escalating both internally and externally (i.e. by whistleblowing to the Commission) by fostering a healthy and transparent organisational culture.

1. Strengthen governance arrangements

Governance concerns accounted for 37% of all whistleblowing disclosures to the Commission during 2025-26, making them the most frequently reported issue. 

Trustees should ensure that governance arrangements remain under regular review. Practical measures include:

• regular trustee training;
• periodic governance reviews;
• clear delegations of authority;
• effective board oversight;
• robust conflict management procedures; and
• regular review of policies and risk registers.

Strong governance cannot prevent every issue from arising, but it significantly improves a charity's ability to identify and address problems before they become more serious.

2. Create trusted routes for raising concerns

People are more likely to report concerns externally if they do not feel comfortable raising them internally.

Every charity should consider whether it has:

• an accessible and well-publicised whistleblowing policy and a complaints policy;
• clear escalation routes;
• an independent point of contact for sensitive concerns;
• arrangements for anonymous reporting where appropriate; and
• clear assurances that individuals raising concerns will be treated fairly.

Individuals are far more likely to raise concerns internally when they understand the process and trust that their concerns will be taken seriously.

3. Invest in organisational culture

The Commission’s report found that 61% of disclosures were made by employees or former employees, highlighting the important role workplace culture plays in preventing concerns from escalating. 

Trustees and senior leaders should promote an environment in which people feel listened to, respected and able to challenge decisions constructively.

Practical steps might include:

• staff engagement surveys;
• regular feedback sessions;
• exit interviews;
• open-door policies; and
• visible leadership commitment to transparency and accountability.

A positive culture is often a charity's strongest safeguard against future disputes and whistleblowing disclosures.

4. Ensure beneficiaries and service users have a voice

Effective complaints procedures are not just good practice; they can also act as an important risk management tool.

Where beneficiaries, service users and other stakeholders have confidence that concerns will be addressed fairly, issues are more likely to be resolved internally before they develop into wider governance or reputational concerns.

Trustees should regularly review complaints data and consider whether recurring themes suggest improvements are needed in service delivery, governance or communication.

5. Prioritise safeguarding and financial controls

The Commission's report noted a year-on-year increase in both safeguarding and financial concerns. Financial harms rose from 96 to 145 disclosures, whilst safeguarding-related disclosures increased from 84 to 138. 

Trustees should ensure that:

• safeguarding policies are regularly reviewed and embedded in practice;
• safeguarding remains a standing board agenda item where appropriate;
• financial controls are clearly documented and monitored;
• duties are appropriately segregated;
• unusual transactions receive adequate scrutiny; and
• financial reporting is transparent and accurate.

These areas continue to attract significant regulatory attention and remain among the most common sources of whistleblowing disclosures. 

Final thoughts

The Commission's latest report should not be viewed simply as a warning for charities. Whistleblowing within a charity can serve as an important early-warning mechanism, enabling charities to identify and address issues before they develop into more serious governance, financial or safeguarding failures. 

The key lesson for trustees is that whistleblowing is often a symptom rather than the underlying problem. When charities invest in strong governance, effective communication, robust reporting mechanisms, and a positive organisational culture, most concerns are more likely to be raised internally, addressed promptly, and resolved constructively.

As the number of whistleblowing disclosures to the Commission continues to rise, charities that foster a genuine ‘speak up’ culture will be best placed to protect beneficiaries, maintain public trust and demonstrate effective stewardship of their charitable purposes.