Transparencia de las entidades no lucrativas: criterios, metodología de evaluación y resultados

In this paper, we establish the conceptual framework to approach the transparency of non-profit entities and we describe the specific methodology we have designed to evaluate it. For this, it has counted on the participation of entities and with successive tests of validation. Likewise, we have developed a web platformthat is already using more than 200 organizations. This tool allows entities of different legal typology to have indicators and criteria adjusted to their characteristics. Finally, we have reviewed the websites of entities receiving more than € 200,000 of annual public aid and, therefore, are required to comply with the CatalanTransparency Law. The results show a very high default rate. In view of these results, we consider it essential to sensitize and train the entities, since the Law alone has not solved the problem.