Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

Waniak-Michalak, Halina; Zarzycka, Ewelina

doi:10.1515/cer-2015-0008

Cited by 7 publications

(7 citation statements)

References 22 publications

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“…Research on donors' perceptions reveals their interest in both financial and non-financial information [4,14,16]. Waniak-Michalak and Zarzycka [15] showed that Polish donors consider information about the organisation's goals and descriptions of its projects to be more useful than financial information. Saxton et al find [17] a positive relationship between the level of donations made to US non-profits and the quantity of information these organisations provide through the web.…”

Section: Information Needs For Decision-makingmentioning

confidence: 99%

“…Empirical evidence on the usefulness of non-financial information for individual donors is controversial and inconclusive. Waniak-Michalak and Zarzycka [15] point out that Polish individual donors focus on non-financial information, mainly descriptive information about objectives and projects, when selecting an organisation to donate to. On the other hand, Buchheit and Parsons [47] and Parsons [4] evidence that non-financial information (service, efforts and achievements reporting) has no significant influence on actual donations.…”

Section: Individual Private and Public Donorsmentioning

confidence: 99%

“…Several works have studied the usefulness of financial and non-financial information for fundraising purposes [4,[14][15][16]. With respect to non-financial information, the literature reveals the usefulness for donors of performance disclosure (i.e., information about mission, vision, targets, strategic plan, projects, .…”

Section: Introductionmentioning

confidence: 99%

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Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case

2020

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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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Section: Information Needs For Decision-makingmentioning

confidence: 99%

Section: Individual Private and Public Donorsmentioning

confidence: 99%

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Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case

2020

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“…While the activities of corporations and their reporting on their environmental impacts (see, Deegan & Kamal, 2013;Yongvanich & Guthrie, 2006;Roberts & Wallace, 2015), employees (Husser & Evraert-Bardinet, 2014) and product quality and safety (Dagiliene, 2010) have been widely analyzed by researchers in various countries, the philanthropic activity of corporations and NGOs and the related disclosures are presented less often. Researchers concentrate rather on the research examing the role of financial data and other information from NGOs" annual reports in influencing giving decisions (Waniak-Michalak & Zarzycka, 2015;Connolly, Hyndman and McConville, 2013;Khumawala et al, 2005;Buchheit & Parsons, 2007).…”

Section: Csr-related Cooperation Between Corporations and Ngosmentioning

confidence: 99%

Corporate and NGOs’ Voluntary Disclosure on Collaboration. Evidence from Poland

Waniak-Michalak

Michalak

2016

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Collaboration between NGOs and corporations is an expanding research area that brings up new questions. The paper seeks to establish the scope of information on philanthropic cooperation revealed by corporations and charitable organizations in a transition country (Poland) and its determinants. The necessary data were obtained from the websites of corporations and foundations and from the reports on corporate social responsibility (CSR). The content analysis focused on the disclosures made by 41 corporations and 82 foundations. A total of 131 collaboration cases available on the websites and 95 cases disclosed in relation to CSR were examined. The research allowed to identify the key factors determining the amount of information on philanthropic partnerships displayed by corporations and charities on their websites and in CSR reports. In the case of corporations, the NGO being a corporate foundation and belonging to the group of biggest donors were the most important factors. As far as NGOs are concerned, the major factors were the NGO being, or not, a corporate foundation and the amount of donations as a percentage of its total revenue.

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“…Taking into consideration the role of public benefit organizations/charities we can see a great need to properly assess such entities. Their importance for the economy, represented for example by the volume of funds they control, requires monitoring their operations [36]. For example the average income generated by charities operating in Great Britain in 2015 was 426.3 thousand pounds whereas the average turnover in SME in 2015 amounted about 325.9 thousand pounds [3; 26].…”

Section: Introductionmentioning

confidence: 99%

Organizations of public benefit: performance evaluation using MCDA approach

Górecka

Chojnacka

2017

Croat. Oper. Res. Rev.

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Abstract. In many countries, organizations of public benefit play an important role in the economy and are established only for charitable purposes. Serving the public interest is often connected with certain benefits, such as additional source of revenue, tax advantages or state grants, but also certain obligations, such as guaranteeing trustworthiness and transparency of operations. Taking the role of charities and voluntary organizations into consideration there is a great need to assess properly such entities whereas tools indicated for corporate finance are not appropriate since these units are established for purposes other than profit-making. Moreover, their range of activities is very different. Hence, new assessment methods are needed in order to evaluate them properly. For this reason the main aim of this paper is to propose and apply multi-criteria decision aiding (MCDA) approach to the problem of assessment of organizations of public benefit. The proposed procedure using EVAMIX method for mixed evaluations (deterministic and stochastic) has been employed in the process of appraising and ranking nine Public Benefit Organizations (PBOs) from one of Polish voivodships operating in the field of 'Ecology, animals and heritage protection', and eight charities from two neighboring English metropolitan boroughs, operating in the field of 'Animals'. Rankings of these entities have been obtained so that, e.g., a potential donator would have a better base to make his or her decision regarding financial support.

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Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations

Cited by 7 publications

References 22 publications

Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case

Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case

Corporate and NGOs’ Voluntary Disclosure on Collaboration. Evidence from Poland

Organizations of public benefit: performance evaluation using MCDA approach

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