Suchergebnisse

In Spain, as in other developed countries, the old public sector—private sector dichotomy is no longer valid as, between them, the two sectors cannot cover all social groups. As a result, the third sector has emerged strongly, with nongovernmental organizations for development (NGODs) being a clear example of this. This type of organization is assumed to have a series of specific values, among which some of the most important are the fostering of social capital, financial autonomy, political independence, transparency, and good governance. This study analyzes the current position of this emerging sector in Spain. To achieve this, a series of index numbers have been established to measure these comparisons in order to study the types of relationships existing between them. The results show that the Spanish NGOD sector is developing toward transparency. However, from a financial point of view, it is still very dependent, not very critical, and very atomized.

AbstractCompanies play a significant role in addressing the challenges of the Sustainable Development Goals (SDGs), and sustainability reporting is a strategic tool for decision making and impact disclosure. This study assesses food retailers' contribution to SDG 12, its targets and its business themes as a way to examine their level of engagement with sustainable consumption and production (SCP). Specifically, we measure Spanish food retailing companies' SDG 12 disclosures under Global Reporting Initiative standards. To this end, we develop a scoring system based on the compulsory disclosure requirements. Our findings show that, in general terms, food retailers perform poorly in communicating their SDG 12 achievements. Companies mainly focus on internal actions aimed at decreasing environmental impact and disclose very few actions linked to the circular economy and responsible consumption. In terms of SCP, these findings suggest that food retailers are more committed to sustainable production than to enhancing sustainable consumption.

The notion of accountability in nonprofits suggests that these organisations should disclose financial and non-financial practices following a holistic model. In practice, the interest of both managers and researchers has focused primarily on donors and financial disclosures, for funding and methodological reasons respectively. From the perspective of impact investment, all of them, government, beneficiaries, private donors, managers and volunteers are expected to make their decisions based on non-financial information as investors expecting social returns. However, to what extent does project information that demonstrates that the non-profit organisation has achieved its social mission actually matter? The main objective of this paper is to analyse whether the donations received by non-governmental organisations NGOs are related to the information disclosed on the projects undertaken. We perform our analysis separately for individual, private and public donors. Our results show that public donors are more interested in financial disclosures, private donors find information about outcomes and impacts to be most useful and individual donors do not tend to use non-financial information when it comes to making decisions about whether to donate or not.

Nongovernmental organizations (NGOs) are established not with the aim of making profits but rather to provide social values by implementing different projects and activities. Transmitting complete information about these projects to society is a key element of transparency, as they operate within an atmosphere of public trust. Although there is a large body of literature on transparency in NGOs from a global perspective, very little research has been conducted on transparency within the area of projects and activities. This study takes a deeper look at this line and contributes to the literature on transparency in NGOs by proposing an index to measure the information transparency of the projects implemented by these organizations. The index captures three dimensions of the information about the projects (technical, financial, and scope) and makes it possible to: analyze the level of transparency of the portfolio of projects, detect the specific aspects that could be improved in each organization, and carry out comparisons among organizations.