English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Within the Spanish legislation, the requirements for information disclosure depend on the kind of organization. Most of Spanish Non-Governmental Organizations (NGOs) work as charitable foundations (a legal categorization of non-profit organizations), organizations where we focus on. In this paper we analyse the requirements that Spanish law establishes for the disclosure of social impact information for charitable foundations. Social impact is, probably, the best benchmark to measure the performance of this kind of non-profit organizations. There must be underlined that Spain is divided into several regions (known as “Autonomias”), and some of these regions have specific rules for charitable foundations. Therefore, depending on the region where a NGO (foundation) is settled on, the requirements for information disclosure can vary. In this paper we compare the different requirements that regions establish for their NGOs (charitable foundations) in the field of disclosure of information on social impact. And we also reflect on the adequacy of this information to the requirements of the stakeholders (donors, beneficiaries, community, ....) Keywords— social impact; information disclosure; transparency; non-profits

Information on social impact at NGOs The case of the Spanish charitable foundations