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<p>Non-profit organisations (NPOs) are increasingly required to be more transparent. However, the characteristics of the information to be disclosed in the non-profit sector have not been analysed sufficiently in the literature, nor have the perceptions of different stakeholders. This study aims to determine the characteristics of the information that the main stakeholders of NPOs consider to be most related to transparency. To this end, the opinions of more than 600 stakeholder members from nearly 400 NPOs were gathered. The findings show that the characteristics perceived by NPO stakeholders that are most related to transparency are comparability, completeness, objectivity, verifiability and reliability. However, the results vary for different types of stakeholders. This research demonstrates the complexity of defining the characteristics of the information to be provided by NPOs to be considered transparent by stakeholders. Evidence suggests that regulations should move towards standardising the content and format used for NPO information.</p>

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Characteristics of Transparent Information: A Stakeholder Approach in Spanish Non-Profit Organisations

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年6月4日

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  • Lorea Maguregi,
  • Javier Corral-Lage,
  • Ainhoa Saitua-Iribar,
  • Noemí Peña-Miguel

摘要

Non-profit organisations (NPOs) are increasingly required to be more transparent. However, the characteristics of the information to be disclosed in the non-profit sector have not been analysed sufficiently in the literature, nor have the perceptions of different stakeholders. This study aims to determine the characteristics of the information that the main stakeholders of NPOs consider to be most related to transparency. To this end, the opinions of more than 600 stakeholder members from nearly 400 NPOs were gathered. The findings show that the characteristics perceived by NPO stakeholders that are most related to transparency are comparability, completeness, objectivity, verifiability and reliability. However, the results vary for different types of stakeholders. This research demonstrates the complexity of defining the characteristics of the information to be provided by NPOs to be considered transparent by stakeholders. Evidence suggests that regulations should move towards standardising the content and format used for NPO information.