Resumo

Non-Profit Organizations (NPOs) play a crucial role in promoting social change where the public and private sectors fall short. These entities prioritize collective values over profit and rely on voluntary contributions for sustainability. Transparent practices, including fundraising and result disclosure, are essential. The Certification of Social Assistance Charitable Entities (CEBAS) facilitates public financing, granting tax immunities and prioritizing public agreements. Transparency is vital for maintaining certification and ensuring accountability.

The research problem addressed in this study focuses on the lack of transparency and comprehensive disclosure of financial and operational information by non-profit organizations (NPOs) with CEBAS certification in Paraíba, Brazil. The objective is to measure the disclosure index on their websites, evaluating how these organizations present their organizational, financial, and operational data. By doing so, the research aims to identify gaps in transparency and suggest improvements to enhance the accountability and sustainability of these NPOs

The literature review highlights the crucial role of non-profit organizations (NPOs) in bridging gaps left by the state in social services, emphasizing their focus on collective rather than profit-driven goals. The review underscores the importance of CEBAS certification for these entities, providing tax benefits and facilitating public financing. It also discusses the need for transparency and compliance with accounting standards to maintain certification, highlighting the challenges NPOs face in ensuring comprehensive disclosure of their financial and operational information to stakeholders

The methodology involved a descriptive documentary research with a quantitative approach, following Lakatos' procedures. The study examined 33 non-profit organizations in Paraíba, Brazil, with CEBAS certification as of July 23, 2023. Data was gathered from the websites of these organizations, focusing on their accounting statements, work plans, and other reports. Only 16 organizations with active websites were included in the sample. This approach aimed to measure the disclosure index and evaluate the transparency practices of these entities​

The results indicate that non-profit organizations (NPOs) in Paraíba with CEBAS certification show high transparency in operational aspects, such as presenting programs, projects, and visual evidence (100%). However, financial transparency is lacking, with only 28.12% of required financial reports disclosed. Organizational disclosures were moderate, with items like bylaws and management teams less frequently published. These findings reveal gaps in financial reporting and highlight the need for improved transparency practices to strengthen stakeholder trust and accountability

The research concludes that transparency and disclosure are crucial for non-profit organizations (NPOs) with CEBAS certification in Paraíba, Brazil. Significant gaps in financial transparency were identified, despite high levels of operational transparency. These findings highlight the need for better financial reporting practices. Improved transparency can foster greater trust and potentially increase donations from stakeholders, emphasizing the importance of accountability in the sustainability of NPOs

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