Making charity effectiveness transparent: Building a stakeholder‐focussed framework of reporting
本文基于利益相关者参与视角，利用先前研究和行业讨论，构建了一个透明的、以利益相关者为中心的效果报告框架，并应用于英国慈善机构，揭示了当前效果报告的重大挑战和不足。
Abstract Effectiveness in achieving mission is fundamental to evaluating charity performance, and is of central concern to stakeholders who fund, regulate and otherwise engage with such organisations. Exploring the meaning of transparency in the context of stakeholder engagement, and utilising previous research and authoritative sector discussion, this paper develops a novel framework of transparent, stakeholder‐focussed effectiveness reporting. It is contended that such reporting can assist the charity sector in discharging accountability, gaining legitimacy and in sharpening mission‐centred managerial decision making. Then applying this to UK charities’ publicly available communications, it highlights significant challenges and weaknesses in current effectiveness reporting.