Toward a Normative Approach of Nonprofit Organizations’ Transparency
Conceptualization and Index
Bibliographic Data
| ID | 8039439 |
|---|---|
| Authors | Fanny Dethier (0000-0001-8498-5561, corresponding author), Cécile Delcourt (0000-0002-7607-7894), Benjamin Huybrechts (0000-0003-0399-0209) |
| Year | 2025 |
| Volume | 36 |
| Issue | 5 |
| Pages | 758-775 |
| Publication date | 2025-08-15 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Voluntas Revista Internacional de Filosofia (JOURNAL) |
| Journal identifiers | ISSN: 2179-3786 • E-ISSN: 1573-7888 |
| Publisher | Springer Science+Business Media (PUBLISHER • DE) |
| DOI | 10.1007/s11266-025-00761-z |
| OpenAlex | W4413466099 |
| Language | EN |
| References cited | 52 |
Nonprofit organizations (NPOs) have a moral obligation to act in the public interest and are thus expected to lead by example in transparency. Yet, by focusing on the benefits that NPOs derive from being transparent (i.e., the instrumental approach), prior literature has tended to neglect the view of transparency as a moral responsibility regardless of the associated benefits (i.e., the normative approach). We suggest that embracing a normative approach may enable a more comprehensive conceptualization and operationalization of NPO transparency. Based on a systematic literature review, this study conceptualizes NPO transparency as a three-dimensional construct, comprising completeness, accessibility, and inferability. Such conceptualization is then translated into an extensive transparency index that NPOs, with sufficient staff and resources, can use to monitor their practices. Finally, we assess the appropriateness of the conceptualization and the index through a content analysis of 432 NPO websites in Belgium. By highlighting inferability as an important but understudied dimension, we contribute to a more comprehensive normative understanding of NPO transparency.
Business · Conceptualization · Index (typography · Normative · Political science · Public relations · Sociology · Transparency (behavior · Computer Science · Corporate Social Responsibility Reporting · Law · Nonprofit Sector and Volunteering · Psychology · Public Policy and Administration Research · Artificial Intelligence
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Determining Factors in Online Transparency of NGOs
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The Disclosure Panacea
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Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations
Saving the Moral Capital of NGOs
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The Strategic Use of Information Technology by Nonprofit Organizations
Identifying transparency
The uncertain relationship between transparency and accountability
Infotopia
| Highly cited | No |
|---|