The Principles are intended to be used by those involved in charity governance in England and Wales, in particular charity trustees, staff and committee members.

Some charities will already be enacting a majority of the recommendations, for others some of the recommended practice will be aspirational. Users should view the Principles as a tool for improvement and encouragement.

Users should read Using the Principles first to ensure they are looking at practice relevant to their charity's context. Smaller charities, for example those with under £1mn in assets, that mainly invest cash (holding money in a bank or savings account) should refer to Smaller charities that mainly invest cash.

The Principles are not a legal or regulatory requirement and do not attempt to set out all the legal requirements. The Charity Commission’s ‘Investing charity money: guidance for trustees (CC14)' sets out the legal requirements and regulatory expectations of charities in England and Wales in relation to investments. The Principles are intended as a tool to provide additional help and practical support.

The Principles are a new resource which will evolve based on feedback from users.

The Principles have been developed by a Steering Group made up of Charity Finance Group, Association of Charitable Foundations, National Council for Voluntary Organisations, Wales Council for Voluntary Action and the Secretariat of the Charities Responsible Investment Network, consulting over 100 charities, and with input from charity lawyers, chartered accountants, investment managers and advisers, and other relevant individuals and organisations.

Joining the Steering Group as expert advisers were Luke Fletcher, partner at Bates Wells, Elizabeth Jones, partner at Farrer & Co and Kristina Kopic, Head of Charity and Voluntary Sector at the Institute of Chartered Accountants in England and Wales. The Social Justice Collective and The Social Investment Consultancy provided support on equity, diversity and inclusion across the project. Representatives from the Charity Commission for England and Wales joined the project as independent observers.