Accountability Framework

The Celtic Paradox Accountability Framework

CSL's 12 governance demands to the Celtic PLC board, and where the board stands today.

Last reviewed: 4 June 2026What is this? ↓
Overall Score
0 Met0 Partial12 Not Met
out of 12 demands

Tier 1 - Immediate Actions

Achievable within 12 months, zero cost

1

Publish a multi-year strategic plan with measurable KPIs, reviewed annually

Last reviewed: 4 June 2026

Not Met
2

Establish a formal fan advisory board with elected representatives and published minutes

Last reviewed: 4 June 2026

Not Met
3

Publish a relationship agreement between Celtic PLC and Desmond/Telsar

Last reviewed: 4 June 2026

Not Met
4

Reform AGM conduct - minimum three-hour session, pre-submitted questions answered, independent moderator

Last reviewed: 4 June 2026

Not Met
5

Publish interim management statements (half-yearly minimum)

Last reviewed: 4 June 2026

Not Met

Tier 2 - Medium-term Actions

12-24 months, modest cost

6

Board renewal programme - 9-year NED maximum, independent nominations committee, open recruitment

Last reviewed: 4 June 2026

Not Met
7

Annual board effectiveness review by external party

Last reviewed: 4 June 2026

Not Met
8

Capital allocation framework - published policy covering cash targets, infrastructure criteria, player investment, dividend policy

Last reviewed: 4 June 2026

Not Met
9

Digital and commercial strategy - published plan for global fanbase monetisation

Last reviewed: 4 June 2026

Not Met

Tier 3 - Structural Changes

24-36 months, sustained pressure

10

Consider Main Market listing - formal board assessment of costs and benefits

Last reviewed: 4 June 2026

Not Met
11

Academy investment plan - published five-year plan targeting Benfica-level throughput

Last reviewed: 4 June 2026

Not Met
12

Stadium investment decision - published position on South Stand: timeline, funding, revenue projections

Last reviewed: 4 June 2026

Not Met

About this framework

This framework is drawn from Chapter 13 of The Celtic Paradox, a strategic review of Celtic PLC published by Celtic Supporters Limited in May 2026. View the research page or download the full paper (coming soon).

CSL reviews and updates each criterion on a quarterly basis. Where Celtic PLC takes a measurable step toward a demand, the status is updated to Amber. Where CSL is satisfied the demand has been met in full, the status moves to Green.

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