The role of nonprofit organizations has been acknowledged.  They are the providers of services that the government cannot handle alone. Accountability is an obligation to conduct and account for the company's performance. Information disclosure is one of the mechanisms used to be accountable to their stakeholders, which are financial and non-financial information. This study explored the importance of financial and non-financial information in NPOs and the Internet as the medium for disclosing information to stakeholders. This study applied a qualitative research design using content analysis. This research found that both types of information are crucial to NPOs. Keywords: Information disclosure; Nonprofit organization; Financial information; Non-financial information eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.3693

The important role of nonprofit organisations (NPO) as service providers, they have been demanded to prove their accountability towards their stakeholders. Downward accountability mechanism is believed can improve NPO effectiveness. This paper aims to assess the relationship between information disclosure and participation mechanism with NPO effectiveness. This study will employ a quantitative research strategy, and it will be a cross-sectional survey. The instrument that will be used is a structured questionnaire that involved 214 staff from welfare NPOs in the Klang Valley, Malaysia and analysed using Structural Equation Modeling (SEM). The findings will give better insight into the Malaysian third sector. Keywords: Information disclosure; Participation mechanism; NPO effectiveness; Nonprofit organisation eISSN: 2398-4287 © 2023. The Authors. Published for AMER & cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), and cE-Bs (Centre for Environment-Behaviour Studies), College of Built Environment, Universiti Teknologi MARA, Malaysia DOI: https://doi.org/10.21834/ebpj.v8i24.4612

This study measures the disclosure of non-financial information from NGO websites in Malaysia. This pilot study obtains empirical evidence through content analysis of 40 NGO websites to determine the extent to which information disclosure is carried out. Descriptive content analysis (score) is used in the inferential component of data analysis. The study results show that NGOs in Malaysia are weak in disclosing non-financial information such as customer satisfaction and complaints. This study provides empirical evidence on the importance of external audit formation for better information disclosure.   Keywords: Non-Financial Information; Disclosures; Websites; Non-Governmental Organizations (NGOs) eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.3682