Seán Canney (Galway East, Independent) | Oireachtas source

I take the Deputy's points. In November of last year, we launched the charities governance code. It consists of six principles of governance: advancing charitable purpose; behaving with integrity; leading people; exercising control; working effectively; and being accountable and transparent. One of the main points the code has recognised is diversity in the sector. It aims to be proportionate and it has been written with volunteer-only charities and charities with small numbers of staff in mind. It sets out 32 core standards that all charities should meet but also contains 17 additional standards that reflect best practice for the larger ones. Proportionality has been recognised in the code, as desired by the Deputy.

The Charities Regulator will provide guidance so charities and trustees meet all the core standards. This year will be one of learning and preparation for the charities but they will be expected to comply with the code in 2020. From 2021, charities will be expected to report on their compliance with it. At the heart of the code is proportionality. The difference between the large charities and the small ones is accounted for. The code has a simple step-by-step guide for the smaller charities and the bigger ones have a lot more work to do to satisfy the criteria. That has been recognised.