Determining Factors in Online Transparency of NGOs: A Spanish Case Study

The social demand of transparency in nongovernmental organizations (NGOs) has increased. This is due to their social and economic impact and the incidences of fraudulent behavior by some international NGOs managers. In this regard, an improved and abundant dissemination of information by NGO is essential. The Internet is considered a strategic communication tool in such dissemination. Following an explanatory research line, this article aims to identify the influence of the factors “organizational size”, “organizational age”, “public funding”, “legal form”, “internationalization”, “board size”, and “board activity” in the dissemination of web page information. The results show that only the factors of “organizational size”, “public funding,” and “organizational age” are statistically significant.