Accountability Framework
The Celtic Paradox Accountability Framework
CSL's 12 governance demands to the Celtic PLC board, and where the board stands today.
Tier 1 - Immediate Actions
Achievable within 12 months, zero cost
Publish a multi-year strategic plan with measurable KPIs, reviewed annually
Last reviewed: 4 June 2026
Establish a formal fan advisory board with elected representatives and published minutes
Last reviewed: 4 June 2026
Publish a relationship agreement between Celtic PLC and Desmond/Telsar
Last reviewed: 4 June 2026
Reform AGM conduct - minimum three-hour session, pre-submitted questions answered, independent moderator
Last reviewed: 4 June 2026
Publish interim management statements (half-yearly minimum)
Last reviewed: 4 June 2026
Tier 2 - Medium-term Actions
12-24 months, modest cost
Board renewal programme - 9-year NED maximum, independent nominations committee, open recruitment
Last reviewed: 4 June 2026
Annual board effectiveness review by external party
Last reviewed: 4 June 2026
Capital allocation framework - published policy covering cash targets, infrastructure criteria, player investment, dividend policy
Last reviewed: 4 June 2026
Digital and commercial strategy - published plan for global fanbase monetisation
Last reviewed: 4 June 2026
Tier 3 - Structural Changes
24-36 months, sustained pressure
Consider Main Market listing - formal board assessment of costs and benefits
Last reviewed: 4 June 2026
Academy investment plan - published five-year plan targeting Benfica-level throughput
Last reviewed: 4 June 2026
Stadium investment decision - published position on South Stand: timeline, funding, revenue projections
Last reviewed: 4 June 2026
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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