Transparencia de las entidades no lucrativas: criterios, metodología de evaluación y resultados

Q4 Arts and Humanities Sociedade e Cultura Pub Date : 2020-05-18 DOI:10.5216/sec.v23i.51247
P. Molina Rodríguez-Navas, Vanessa Rodríguez Breijo
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Abstract

In this paper, we establish the conceptual framework to approach the transparency of non-profit entities and we describe the specific methodology we have designed to evaluate it. For this, it has counted on the participation of entities and with successive tests of validation. Likewise, we have developed a web platformthat is already using more than 200 organizations. This tool allows entities of different legal typology to have indicators and criteria adjusted to their characteristics. Finally, we have reviewed the websites of entities receiving more than € 200,000 of annual public aid and, therefore, are required to comply with the CatalanTransparency Law. The results show a very high default rate. In view of these results, we consider it essential to sensitize and train the entities, since the Law alone has not solved the problem.
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非营利组织的透明度:标准、评估方法和结果
在本文中,我们建立了一个概念框架来接近非营利实体的透明度,我们描述了我们设计的具体方法来评估它。为此,它依靠实体的参与,并经过连续的验证测试。同样,我们开发了一个网络平台,已经有200多个组织在使用。该工具允许不同法律类型的实体根据其特征调整指标和标准。最后,我们审查了每年接受超过20万欧元公共援助的实体的网站,因此需要遵守加泰罗尼亚透明度法。结果显示违约率非常高。鉴于这些结果,我们认为必须提高这些实体的敏感性并对其进行培训,因为仅靠法律并不能解决问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Sociedade e Cultura
Sociedade e Cultura Arts and Humanities-Arts and Humanities (all)
CiteScore
0.20
自引率
0.00%
发文量
12
审稿时长
16 weeks
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