Identifying stakeholders of non-profit organizations in the issuance of transparent information

Abstract

Currently, society is becoming aware that any organization must inform and communicate accurately, clearly and objectively. This process is related to its level of transparency. Thus, the different stakeholders of non-profit entities have increased significantly their demand for information with a broader notification of their activities. The process is regulated with the entry into force of Law 19/2013, of transparency, access to public information and good governance. However, if we consider the characteristics and vicissitudes of the sector, its obligation of active advertising is necessary but not sufficient. Thus, the study aims to identify, from the point of view of the nonprofit organizations, who can be considered as their stakeholders and should demand transparent information. Likewise, the aim is to determine the attributes that the issuance of transparent information brings to these entities. The methodology used has been an exhaustive bibliographic review, complemented by an empirical study through a questionnaire in which the opinion of 140 Spanish nonprofit organizations is collected. The results obtained after being analyzed have allowed the development of some relevant conclusions. We stand out the growing need to promote transparency as a mechanism of survival and quality of NGO and to aware that the communication of transparent information is not an additional burden on the work performed, but the possibility of providing added value to the organization.