Resumen. Actualmente, la sociedad se está concienciando de que cualquier tipo de organización debe informar y comunicar de manera veraz, clara y objetiva. Este proceso está relacionado con su nivel de transparencia. Precisamente, los diferentes grupos de interés o stakeholders de las Entidades Sin Fines de Lucro (ESFL) han incrementado de manera notable su demanda de información con una notificación más amplia de sus actividades. Con la entrada en vigor de la Ley 19/2013, de transparencia, acceso a la información pública y buen gobierno, se normativiza el proceso. Sin embargo, la obligación de publicidad activa que plantea es necesaria pero no suficiente, si tenemos en cuenta también las propias características y vicisitudes del Sector. Así, el objetivo del trabajo es identificar, desde el punto de vista de las propias ESFL, quiénes pueden ser considerados como sus grupos de interés y deben demandar una información transparente. Asimismo, se pretende determinar cuáles son los atributos que la emisión de una información transparente aporta a estas entidades. La metodología empleada ha sido fundamentalmente una exhaustiva revisión bibliográfica, complementada con un estudio empírico a través de un cuestionario en el que se recoge la opinión de 140 ESFL españolas. Los resultados obtenidos, después de analizados, han permitido elaborar unas conclusiones relevantes. Se destaca la necesidad cada vez mayor de impulsar la transparencia como mecanismo de supervivencia y calidad de las ESFL, y de concienciar que comunicar una información transparente no es una carga adicional en la labor que desempeñan, sino una posibilidad para ofrecer un valor añadido a la organización. Palabras clave: Transparencia; ONG; Usuarios; Información; Sociedad. Claves Econlit: A13; L31; M41.[en] Identifying stakeholders of non-profit organizations in the issuance of transparent information Abstract. Currently, society is becoming aware that any organization must inform and communicate accurately, clearly and objectively. This process is related to its level of transparency. Thus, the different stakeholders of non-profit entities have increased significantly their demand for information with a broader notification of their activities. The process is regulated with the entry into force of Law 19/2013, of transparency, access to public information and good governance. However, if we consider _____________ 1 Universidad del País Vasco, España Dirección de correo
A study by Elechiguerra, Corral-Lage and Maguregui in 2015 shows how a model of social and economic indicators can help provide more transparent information on the Not-For-Profit area. Based on this premise, the objective of this work is to corroborate, using Cronbach´s Alpha, the degree of reliability of the set of social indicators related to the area of communication and accountability, with the desire and eagerness to favour the processes of issuing clearer and more homogeneous information related to this area within the Not-For-Profit Sector. It identifies which are the dimensions that the Not-For-Profit Organizations (NFPO) themselves think they must do when it comes to communicate information and accountability in an effective and efficient way. To this end, a survey has been carried out in which the opinion of 122 Spanish NFPO is gathered. Subsequently, based on the correlation study, the data obtained were analysed making it clear that the indicators these organizations grant a higher degree of reliability in the area studied are those related to anti-corruption measures, stakeholders´ participation in the entity process, the auditors´ insights and their committees. And those linked to penalties-sanctions and complaints-claims are discarded as they do not add value to the indicators as a whole.
Euskal Parlamentuak Fundazioen Lege Aurreproiektua aurkeztu du, eta, beraz, lege-tramiteak igaro ondoren, legeria berria izango dugu erakunde horientzat. Arrazoiak, batez ere, honako hauek dira: gizartean daukaten gero eta garrantzi handiagoa, 1994tik indarrean dagoen legeriaren eguneratzea, eta beraien esku dauden funtsen kudeaketan gardentasuna, efikazia eta efizientzia bezalako kontzeptuak barneratzeko beharrizana, emakume eta gizonen berdintasuna eta baliabide publikoen benetako kontrola. Artikuluak aurreproiektutik ateratako berritasunak eta aldaketak aztertzen ditu. Horrela, haren inplikazio teknikoei eta fundazioen jardueran izango dituen eraginei buruzko hausnarketa eta ondorioak garatu dira.GAKO-HITZAK: Fundazioak · Kontabilitatea · Ikuskaritza · Gardentasuna.The Basque Parliament has submitted the Preliminary Draft Law on Foundations and therefore, after all the legal formalities are completed, there will be a new regulation for this type of entities. The major reasons are as follows: the gaining importance within the company, the updating of the existing standard since 1994, and the need of considering other concepts such as the transparency, effectiveness and efficiency in the management of the funds at their disposal, the gender equality and the effective control of public resources. The essay analyses the latest updates and changes found in the revised draft. Thus, there have been a series of reflections and conclusions on the implications of this Draft Law, mainly on a technical level, and its effects on the foundational activity.
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