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dc.contributor.authorTirado-Beltrán, Jose Miguel
dc.contributor.authorFuertes, Iluminada
dc.contributor.authorCabedo, J. David
dc.date.accessioned2021-02-16T17:17:37Z
dc.date.available2021-02-16T17:17:37Z
dc.date.issued2020
dc.identifier.citationTIRADO-BELTRÁN, José Miguel; FUERTES-FUERTES, Iluminada; CABEDO, J. David. Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case. Sustainability, 2020, vol. 12, núm. 23, p. 10146ca_CA
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10234/192052
dc.description.abstractThe 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.ca_CA
dc.format.extent17 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoeng
dc.publisherMDPIca_CA
dc.relation.isPartOfSustainability, 2020, vol. 12, núm. 23, p. 10146ca_CA
dc.rights© 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open accessarticle distributed under the terms and conditions of the Creative Commons Attribution(CC BY) license (http://creativecommons.org/licenses/by/4.0/).ca_CA
dc.rightsAtribución 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-sa/4.0/*
dc.subjectdonorsca_CA
dc.subjectnonprofitsca_CA
dc.subjectsocial projectsca_CA
dc.subjectnon-financial informationca_CA
dc.titleDonor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Caseca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.identifier.doihttps://doi.org/10.3390/su122310146
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.relation.publisherVersionhttps://www.mdpi.com/2071-1050/12/23/10146/htmca_CA
dc.type.versioninfo:eu-repo/semantics/publishedVersionca_CA


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© 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open accessarticle distributed under the terms and conditions of the Creative Commons Attribution(CC BY) license (http://creativecommons.org/licenses/by/4.0/).
Excepto si se señala otra cosa, la licencia del ítem se describe como: © 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open accessarticle distributed under the terms and conditions of the Creative Commons Attribution(CC BY) license (http://creativecommons.org/licenses/by/4.0/).