Użyteczność informacji niefinansowych w ocenie dokonań organizacji pożytku publicznego
Usefulness of non-financial data in assessing the performance of public benefit organisations

Summary/Abstract: Public benefit organisations (PBOs) in pursuance of social goals need to secure stable financing and availability of resources. Consequently, they require a good promotion of activities by providing stakeholders with information on their achievements. This paper aims a diagnosing whether nonfinancial information included in obligatory annual statements or voluntarily disclosed at PBOs’ web-pages may facilitate communication with potential donors. An analysis of 177 annual reports and results of an experiment supported by 59 participants, proved importance of information on a “human factor” as well as descriptive characteristics of: goals, effects, beneficiaries and tasks in a decision-making process of potential donors. Donors appeared to prefer those organisations which had stable human resources – a higher number of permanent staff and volunteers – as well as those contracting public tasks and presenting results of those in a comprehensive way.

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