Achieving trust: Resilience & reputation in Non-Profit leadership

Charities today are navigating an environment defined by heightened scrutiny, rising expectations and increasingly complex risks. In this climate, the resilience and reputation of non-profit organisations have never been more important.

At a recent Forvis Mazars roundtable, charity leaders and sector experts gathered to discuss some of the most pressing challenges facing the sector and explore practical ways to strengthen leadership, governance and impact.

Five key themes were discussed:

1. Board effectiveness
2. Organisational culture
3. Charity investigations
4. Sustainability
5. Cyber risk

1. Board effectiveness 

Driving impactful outcomes through robust governance and reputational resilience.

Strong boards are critical to organisational resilience – providing direction, protecting reputation and safeguarding public trust. Yet many charities and non-profits face challenges that limit their impact.

Key challenges:

• Strategic pressures: Long-term planning is disrupted by short-term sectoral demands, while obstacles remain in relation to securing sustainable funding and talent.
• Governance gaps: Trustees with governance, financial, or strategic expertise, can be hard to attract and boards often lack community representation.
• Capacity issues: Time constraints limit trustee engagement, with blurred lines between governance and management in smaller organisations.
• Resource shortfalls:Governance, HR, risk and IT are frequently underdeveloped areas as frontline services are prioritised.
• Rising expectations: Transparency and compliance demands continue to grow without the supply of additional resources.

What effective governance looks like

Strong boards demonstrate:

1. Purpose & strategy alignment – clear direction with consistent execution.
2. Defined roles & boundaries – governance and management responsibilities respected.
3. Outcome focus – regular review of mission impact.
4. Oversight & support – constructive challenge and encouragement.
5. Organisational capacity – structures and resources reviewed to meet needs.

Key questions for leadership:

• Is the balance between board oversight and management control right – and when should it shift?
• Do boards receive the right quality of information for effective oversight?
• Are executive teams resourced to meet board expectations?
• Is there an opportunity to engage external representatives on board sub-committees; thereby providing perspective, creating a succession pipeline and easing the burden on existing board members?

2. Organisational culture 

Setting and protecting your culture to achieve your mission.

Culture is the heartbeat of any charity. It shapes how people work together, how they connect to the mission and how the organisation is perceived by the outside world.

Why culture matters:

• Mission alignment: A strong culture ensures that staff, volunteers and leaders, share a common purpose and passion.
• Engagement: Positive cultures boost morale, motivation and retention – encouraging people to go the extra mile, enhancing reputation and attracting committed volunteers.
• Trust and credibility: A culture of transparency, integrity and accountability can help to build trust with donors, beneficiaries and the public – crucial for fundraising and long-term sustainability.
• Collaboration and innovation: Cultures that encourage openness and learning help teams adapt to shifting needs.
• Resilience: In times of funding pressure or crisis, a strong culture provides shared purpose and stability.

In an environment where reputation underpins fundraising and sustainability, culture is more than an internal concern – it is a strategic asset.

Key questions for leadership:

• Is culture a standing item on the board and senior management agenda and is it actively discussed rather than assumed?
• Have you assessed how hybrid or remote working is shaping your culture and clearly communicated any changes in expectations around “how we work together”?
• How does culture influence the recruitment of board members?
• What role does it play in retaining staff and attracting volunteers?
• How does culture protect reputation and support your brand with the public?

3. Charity investigations

Strengthening governance, risk and accountability using proven frameworks and lessons learned from investigations.

Several high-profile investigations have highlighted the risks when governance breaks down and the consequences for charities can be severe – from reputational damage to loss of funding and key personnel. Investigations into the sector have revealed recurring issues such as management override of controls, weak board oversight, collusion, excessive board tenure, domineering leadership and misuse of resources.

Preventing failures

• Boards can reduce these risks by:
• Establishing robust internal controls and segregation of duties
• Carrying out fraud risk assessments and acting on the results
• Supporting whistleblowing systems that are trusted by staff
• Reviewing governance structures, board tenure and participation
• Promoting a strong ethical culture led by example from leadership
• Providing induction and refresher training for trustees
• Implementing and enforcing a clear code of conduct
• Using internal audit to test and strengthen safeguards regularly

Key questions for leadership:

• Do we have an up-to-date and accurate understanding of our financial position?
• Are we confident that management controls cannot be overridden?
• Is our board active, engaged and independent?
• Do we have a whistleblowing system that staff trust and that leadership actively supports?

4. Sustainability

Understanding and communicating impacts, risks and opportunities

Charities have a natural head start when it comes to sustainability. Their purpose is to create public benefit without causing harm – values that align closely with sustainability principles. Yet scepticism persists about how charities use funds and demonstrate their impact.

Embedding sustainability into strategy is about more than compliance; it is a route to resilience, credibility and long-term value creation.

Key considerations for charities:

• Strategy first: Treat sustainability as a core lens for decision-making, not a side project.
• Compliance & governance: Understand Irish and EU legal obligations, establish a compliance baseline and keep sustainability on board agendas.
• Stakeholder expectations: Funders and supporters increasingly expect maturity and leadership on sustainability. Engage proactively to meet these demands.
• Prioritisation: Use materiality assessments to identify key focus areas and align with SDGs, donor requirements or urgent global challenges.
• Collaboration: Share learning, pool resources and amplify collective impact through sector partnerships.
• Communication: Integrate sustainability into donor messaging and reporting. Consider adopting voluntary frameworks (e.g. GRI) and share impact stories to strengthen trust.
• Funding & benchmarking: Track peers’ practices and take the lead to set the example where gaps exist – by developing a Net Zero strategy.
• Impact & trust: Combine data with storytelling to evidence results and reinforce funder and public confidence.

Key questions for leadership:

• How do we demonstrate that sustainability is more than compliance – that it is embedded in our strategy and culture?
• What story can we tell funders and the public about our social and environmental impact?
• Where can we show leadership in the sector – by setting standards, piloting new approaches or collaborating for scale?
• How do we measure success: is it reduced risk, increased resilience, stronger reputation, or new funding opportunities?

5. Cyber risk

Safeguarding your organisation to achieve trust in a digital world.

As charities increasingly rely on digital systems to deliver services, engage stakeholders and manage funds, cyber resilience has become a critical trust issue. Cyber risk management means more than protecting IT systems – it is about safeguarding reputation, continuity and public confidence.

Key considerations for charities:

• Governance: Make cybersecurity a strategic priority at board level and ensure that there is the appropriate expertise at the board table.
• Risk assessment: Regularly identify vulnerabilities, develop remediation plans and monitor risks.
• Awareness: Provide mandatory staff training on an ongoing basis and regular testing to keep people alert to evolving threats.
• Third-party oversight: Maintain visibility of provider security, disaster recovery and supply chain risks.
• Vulnerability management: Keep systems and software up to date and require timely remediation from outsourced providers.
• Device security: Ensure secure configuration across all devices, including mobile.
• Authentication: Use strong passwords and multi-factor authentication.
• Backups: Configure, test and store backups offline to ensure recovery capability.
• Incident management: Develop, test and embed a clear incident response plan, including insurance and third-party roles.
• External support: Where internal capacity is limited, seek external expertise and share learning with peers.

Key questions for leadership:

• Does the board have the necessary understanding and expertise to adequately assess the risk and make appropriate decisions?
• How does the board gain assurance over the resilience of technical infrastructure and data?
• Do we depend too heavily on third-party providers without adequate oversight?
• Is cyber risk fully integrated into our wider risk management process?
• How confident are we that our organisation could withstand and recover from a cyber incident?

Looking ahead

The roundtable discussions emphasised that resilience and reputation are inextricably linked to effective governance and leadership. Boards that prioritise culture, adopt robust safeguards, embed sustainability and embrace digital resilience are better placed to protect their mission and earn the trust of stakeholders.

For charities, the challenge is clear: turn heightened scrutiny into an opportunity to lead with integrity, transparency and purpose.

How we can help

At Forvis Mazars, we work alongside not-for-profit organisations to strengthen resilience, safeguard reputation and build long-term impact. Our expertise spans governance, culture, investigations, sustainability and cyber resilience, helping boards and executives navigate complexity with confidence.

Beyond compliance, we deliver tailored solutions in financial reporting, internal controls, governance, risk management and technology – ensuring organisations are equipped to adapt, innovate and thrive. By combining deep sector knowledge with practical advice, we support charities in delivering their mission and creating lasting value for society.