MEASURING VOLUNTARY INFORMATION DISCLOSURE BY NPOs: PROPOSITION OF AN E-TRANSPARENCY INDEX

By proposing a new e-transparency index, this paper aims to improve the understanding and the
measurement of the concept of transparency of the NPOs. The index is built carefully, following the
recommended methodological steps and precautions during the construction process of a composite indicator. In particular, three different weighting methods are compared, deep sensitive analyses are carried and the validity of the index is confirmed. The index results from applications of statistical methods combined with normative judgements from field experts. The proposed index is calculated for the 250 organizations collaborating with Donorinfo, a foundation working for the transparency of the Belgian philanthropic sector. The index values obtained from collected data are confronted to real donors’ perception of the transparency of the same tested websites. As a result, the paper provides a methodologically valid e-transparency index, a measurement tool of transparency ready to use and well conceptualized.