Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case
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Other documents of the author: Tirado-Beltrán, Jose Miguel; Fuertes, Iluminada; Cabedo, J. David
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Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish CaseDate
2020Publisher
MDPIISSN
2071-1050Bibliographic citation
TIRADO-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. 10146Type
info:eu-repo/semantics/articlePublisher version
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Abstract
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 ... [+]
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. [-]
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Sustainability, 2020, vol. 12, núm. 23, p. 10146Rights
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