01 Identity
Registration and reporting
- Registration status
- Registered
- Reporting status
- Submission Received
- Charity type
- Charitable company
- Registered
- 19 December 2007
- Removed
- Not supplied
- Company number supplied
- 05775827
- Financial period
- 1 May 2024 – 30 April 2025
- Latest income
- £4,728,486
- Latest expenditure
- £5,941,107
- Gift Aid
- No
- Owns or uses land
- No
- In administration
- No
- Insolvent
- No
- CIO
- No
Public contact address: WITHERS LLP, 20 OLD BAILEY, LONDON, EC4M 7AN
Website recorded by the regulator: www.global-dialogue.org (displayed as text)
02 Activities
What the charity does
Global Dialogue is a UK based charity established for the promotion of human rights in the UK and other countries.
03 Official extract
Charity Annual Return History
- Fin Period Start Date
- 1 May 2024
- Fin Period End Date
- 30 April 2025
- Ar Cycle Reference
- AR25
- Reporting Due Date
- 28 February 2026
- Date Annual Return Received
- 27 February 2026
- Date Accounts Received
- 27 February 2026
- Total Gross Income
- £4,728,486
- Total Gross Expenditure
- £5,941,107
- Fin Period Start Date
- 1 May 2023
- Fin Period End Date
- 30 April 2024
- Ar Cycle Reference
- AR24
- Reporting Due Date
- 28 February 2025
- Date Annual Return Received
- 28 February 2025
- Date Accounts Received
- 28 February 2025
- Total Gross Income
- £6,084,317
- Total Gross Expenditure
- £5,186,170
- Fin Period Start Date
- 1 May 2022
- Fin Period End Date
- 30 April 2023
- Ar Cycle Reference
- AR23
- Reporting Due Date
- 29 February 2024
- Date Annual Return Received
- 29 February 2024
- Date Accounts Received
- 29 February 2024
- Total Gross Income
- £4,772,602
- Total Gross Expenditure
- £3,696,907
- Fin Period Start Date
- 1 May 2021
- Fin Period End Date
- 30 April 2022
- Ar Cycle Reference
- AR22
- Reporting Due Date
- 28 February 2023
- Date Annual Return Received
- 27 February 2023
- Date Accounts Received
- 27 February 2023
- Total Gross Income
- £3,786,060
- Total Gross Expenditure
- £2,063,862
- Fin Period Start Date
- 1 May 2020
- Fin Period End Date
- 30 April 2021
- Ar Cycle Reference
- AR21
- Reporting Due Date
- 28 February 2022
- Date Annual Return Received
- 23 February 2022
- Date Accounts Received
- 23 February 2022
- Total Gross Income
- £2,522,290
- Total Gross Expenditure
- £1,623,689
04 Official extract
Charity Annual Return Parta
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 May 2024
- Fin Period End Date
- 30 April 2025
- Ar Due Date
- 28 February 2026
- Ar Received Date
- 27 February 2026
- Total Gross Income
- £4,728,486
- Total Gross Expenditure
- £5,941,107
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- Yes
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- Yes
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 2
- Count Salary Band 70001 80000
- 1
- Count Salary Band 80001 90000
- 3
- Count Salary Band 90001 100000
- 1
- Count Salary Band 120001 130000
- 1
- Count Salary Band 130001 140000
- 1
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 May 2023
- Fin Period End Date
- 30 April 2024
- Ar Due Date
- 28 February 2025
- Ar Received Date
- 28 February 2025
- Total Gross Income
- £6,084,317
- Total Gross Expenditure
- £5,186,170
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- Yes
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- Yes
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 3
- Count Salary Band 70001 80000
- 1
- Count Salary Band 90001 100000
- 1
- Count Salary Band 100001 110000
- 2
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 May 2022
- Fin Period End Date
- 30 April 2023
- Ar Due Date
- 29 February 2024
- Ar Received Date
- 29 February 2024
- Total Gross Income
- £4,772,602
- Total Gross Expenditure
- £3,696,907
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 1
- Count Salary Band 70001 80000
- 2
- Count Salary Band 80001 90000
- 1
- Count Salary Band 90001 100000
- 1
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 May 2021
- Fin Period End Date
- 30 April 2022
- Ar Due Date
- 28 February 2023
- Ar Received Date
- 27 February 2023
- Total Gross Income
- £3,786,060
- Total Gross Expenditure
- £2,063,862
- Charity Raises Funds From Public
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- No
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 2
- Count Salary Band 70001 80000
- 1
- Count Salary Band 80001 90000
- 2
- Count Salary Band 90001 100000
- 1
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 May 2020
- Fin Period End Date
- 30 April 2021
- Ar Due Date
- 28 February 2022
- Ar Received Date
- 23 February 2022
- Total Gross Income
- £2,522,290
- Total Gross Expenditure
- £1,623,689
- Charity Raises Funds From Public
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- No
- Charity Has Trading Subsidiary
- Yes
- Trustee Also Director Of Subsidiary
- Yes
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- Yes
- Count Salary Band 60001 70000
- 1
- Count Salary Band 80001 90000
- 2
- Count Volunteers
- 0
05 Official extract
Charity Annual Return Partb
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 May 2024
- Fin Period End Date
- 30 April 2025
- Ar Due Date
- 28 February 2026
- Ar Received Date
- 27 February 2026
- Income Donations And Legacies
- 483147
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 4153177
- Income Investments
- 92162
- Income Other
- 0
- Income Total Income And Endowments
- 4728486
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £0
- Expenditure Charitable Expenditure
- £5,941,107
- Expenditure Other
- 0
- Expenditure Total
- 5941107
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 1565165
- Expenditure Governance
- 77436
- Expenditure Support Costs
- 573840
- Expenditure Depreciation
- 10368
- Gain Loss Investment
- 0
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- -81745
- Reserves
- £319,651
- Assets Total Fixed
- 12138
- Assets Own Use
- 12138
- Assets Long Term Investment
- 0
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £4,815,212
- Assets Total Liabilities
- £561,221
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £4,266,129
- Creditors One Year Total Current
- 561221
- Creditors Falling Due After One Year
- 0
- Assets Cash
- £4,368,014
- Funds Endowment
- 0
- Funds Unrestricted
- 331789
- Funds Restricted
- 3934340
- Funds Total
- 4266129
- Count Employees
- 19
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 May 2023
- Fin Period End Date
- 30 April 2024
- Ar Due Date
- 28 February 2025
- Ar Received Date
- 28 February 2025
- Income Donations And Legacies
- 445868
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 5551080
- Income Investments
- 87369
- Income Other
- 0
- Income Total Income And Endowments
- 6084317
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £0
- Expenditure Charitable Expenditure
- £5,186,170
- Expenditure Other
- 0
- Expenditure Total
- 5186170
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 1888550
- Expenditure Governance
- 57392
- Expenditure Support Costs
- 467814
- Expenditure Depreciation
- 10451
- Gain Loss Investment
- 0
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 6195
- Reserves
- £220,279
- Assets Total Fixed
- 10936
- Assets Own Use
- 10936
- Assets Long Term Investment
- 0
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £6,049,867
- Assets Total Liabilities
- £500,308
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £5,560,495
- Creditors One Year Total Current
- 500308
- Creditors Falling Due After One Year
- 0
- Assets Cash
- £5,250,679
- Funds Endowment
- 0
- Funds Unrestricted
- 220279
- Funds Restricted
- 5340216
- Funds Total
- 5560495
- Count Employees
- 20
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 May 2022
- Fin Period End Date
- 30 April 2023
- Ar Due Date
- 29 February 2024
- Ar Received Date
- 29 February 2024
- Income Donations And Legacies
- 4207668
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 547404
- Income Investments
- 17530
- Income Other
- 0
- Income Total Income And Endowments
- 4772602
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £0
- Expenditure Charitable Expenditure
- £3,696,907
- Expenditure Other
- 0
- Expenditure Total
- 3696907
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 947306
- Expenditure Governance
- 52448
- Expenditure Support Costs
- 365118
- Expenditure Depreciation
- 9560
- Gain Loss Investment
- 0
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 35908
- Reserves
- £127,676
- Assets Total Fixed
- 9691
- Assets Own Use
- 9691
- Assets Long Term Investment
- 0
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £5,147,886
- Assets Total Liabilities
- £501,424
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £4,656,153
- Creditors One Year Total Current
- 501424
- Creditors Falling Due After One Year
- 0
- Assets Cash
- £3,715,020
- Funds Endowment
- 0
- Funds Unrestricted
- 127676
- Funds Restricted
- 4528477
- Funds Total
- 4656153
- Count Employees
- 16
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 May 2021
- Fin Period End Date
- 30 April 2022
- Ar Due Date
- 28 February 2023
- Ar Received Date
- 27 February 2023
- Income Donations And Legacies
- 3744609
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 41420
- Income Investments
- 31
- Income Other
- 0
- Income Total Income And Endowments
- 3786060
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £0
- Expenditure Charitable Expenditure
- £2,063,862
- Expenditure Other
- 0
- Expenditure Total
- 2063862
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 248547
- Expenditure Governance
- 27524
- Expenditure Support Costs
- 238979
- Expenditure Depreciation
- 5096
- Gain Loss Investment
- 0
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 101354
- Reserves
- £53,001
- Assets Total Fixed
- 11402
- Assets Own Use
- 11402
- Assets Long Term Investment
- 0
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £4,151,910
- Assets Total Liabilities
- £618,762
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £3,544,550
- Creditors One Year Total Current
- 618762
- Creditors Falling Due After One Year
- 0
- Assets Cash
- £3,676,588
- Funds Endowment
- 0
- Funds Unrestricted
- 53001
- Funds Restricted
- 3491549
- Funds Total
- 3544550
- Count Employees
- 11
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 May 2020
- Fin Period End Date
- 30 April 2021
- Ar Due Date
- 28 February 2022
- Ar Received Date
- 23 February 2022
- Income Donations And Legacies
- 2510859
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 11076
- Income Investments
- 355
- Income Other
- 0
- Income Total Income And Endowments
- 2522290
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £0
- Expenditure Charitable Expenditure
- £1,623,689
- Expenditure Other
- 0
- Expenditure Total
- 1623689
- Expenditure Investment Management
- 0
- Expenditure Grants Institution
- 224255
- Expenditure Governance
- 27523
- Expenditure Support Costs
- 245603
- Expenditure Depreciation
- 4138
- Gain Loss Investment
- 0
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- -11780
- Reserves
- £4,955
- Assets Total Fixed
- 4191
- Assets Own Use
- 4191
- Assets Long Term Investment
- 0
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £1,853,331
- Assets Total Liabilities
- £136,524
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £1,720,998
- Creditors One Year Total Current
- 136524
- Creditors Falling Due After One Year
- 0
- Assets Cash
- £1,613,703
- Funds Endowment
- 0
- Funds Unrestricted
- 4955
- Funds Restricted
- 1716043
- Funds Total
- 1720998
- Count Employees
- 8
- Consolidated Accounts
- Yes
06 Official extract
Charity Area Of Operation
- Geographic Area Type
- Country
- Geographic Area Description
- India
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Asia
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- City Of Westminster
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- France
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Southwark
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Austria
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Netherlands
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Islington
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Germany
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Hackney
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- United States
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- North America
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Thailand
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Asia
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Poland
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Fiji
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Oceania
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Camden
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Kenya
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Africa
- Welsh Ind
- No
- Geographic Area Type
- Local Authority
- Geographic Area Description
- Tower Hamlets
- Parent Geographic Area Type
- Metropolitan Counties
- Parent Geographic Area Description
- Greater London
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Switzerland
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Spain
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Belgium
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Czech Republic
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
07 Official extract
Charity Classification
- Classification Code
- 307
- Classification Type
- How
- Classification Description
- Provides Advocacy/advice/information
- Classification Code
- 207
- Classification Type
- Who
- Classification Description
- The General Public/mankind
- Classification Code
- 205
- Classification Type
- Who
- Classification Description
- Other Charities Or Voluntary Bodies
- Classification Code
- 310
- Classification Type
- How
- Classification Description
- Other Charitable Activities
- Classification Code
- 302
- Classification Type
- How
- Classification Description
- Makes Grants To Organisations
- Classification Code
- 115
- Classification Type
- What
- Classification Description
- Human Rights/religious Or Racial Harmony/equality Or Diversity
- Classification Code
- 117
- Classification Type
- What
- Classification Description
- Other Charitable Purposes
- Classification Code
- 101
- Classification Type
- What
- Classification Description
- General Charitable Purposes
08 Official extract
Charity Event History
- Charity Name
- GLOBAL DIALOGUE
- Charity Event Order
- 1
- Event Type
- Standard registration
- Date Of Event
- 2007-12-19T00:00:00
09 Official extract
Charity Governing Document
- Governing Document Description
- MEMORANDUM AND ARTICLES INCORPORATED 10/04/2006AS AMENDED BY SPECIAL RESOLUTION(S) DATED 26/11/2007NOW ARTICLES ADOPTED BY SPECIAL RESOLUTION DATED 03/07/2012 as amended on 13 Sep 2018
- Charitable Objects
- (1) TO PROMOTE HUMAN RIGHTS (AS SET OUT IN THE UNIVERSAL DECLARATION OF HUMAN RIGHTS AND SUBSEQUENT UNITED NATIONS CONVENTIONS AND DECLARATIONS THROUGHOUT THE WORLD BY ALL OR ANY OF THE FOLLOWING MEANS:(A) RAISING AWARENESS OF HUMAN RIGHTS ISSUES;(B) RESEARCH INTO HUMAN RIGHTS ISSUES;(C) COMMENTING ON PROPOSED HUMAN RIGHTS LEGISLATION;(D) OBTAINING REDRESS FOR VICTIMS OF HUMAN RIGHTS ABUSE;(E) PROMOTING PUBLIC SUPPORT FOR HUMAN RIGHTS;(2) TO PROMOTE EQUALITY AND DIVERSITY FOR THE PUBLIC BENEFIT BY:(A) THE ELIMINATION OF DISCRIMINATION ON GROUNDS OF RACE, GENDER, DISABILITY, SEXUAL ORIENTATION OR RELIGION;(B) ADVANCING EDUCATION AND RAISING AWARENESS IN EQUALITY AND DIVERSITY;(C) CULTIVATING A SENTIMENT IN FAVOUR OF EQUALITY AND DIVERSITY;(3) SUCH PURPOSES AS ARE RECOGNISED AS EXCLUSIVELY CHARITABLE UNDER THE LAW OF ENGLAND AND WALES
- Area Of Benefit
- UNDEFINED. IN PRACTICE WORLDWIDE
10 Official extract
Charity Policy
- Policy Name
- Serious incident reporting policy and procedures
- Policy Name
- Bullying and harassment policy and procedures
- Policy Name
- Paying staff
- Policy Name
- Safeguarding vulnerable beneficiaries
- Policy Name
- Complaints handling
- Policy Name
- Internal charity financial controls policy and procedures
- Policy Name
- Complaints policy and procedures
- Policy Name
- Trustee conflicts of interest policy and procedures
- Policy Name
- Safeguarding policy and procedures
- Policy Name
- Risk management
- Policy Name
- Conflicting interests
- Policy Name
- Financial reserves policy and procedures
- Policy Name
- Internal risk management policy and procedures