Go beyond financial and performance information to reach donors: Designing‐effective online disclosure in the perception of European Community foundations
研究基于管理理论，探讨非营利组织如何将财务绩效信息与感谢、对话等关系性内容结合，设计有效的在线披露以增强捐赠者信任。对欧洲社区基金会的定性比较分析发现，筹款活动信息是必备内容，但需与感恩、互动及财务绩效信息恰当组合才能留住或吸引捐赠者。
Abstract Building perceptions of trustworthiness that encourage donors to give is critical for nonprofit organizations that depend on charitable giving. Several studies focused on the disclosure of financial and performance information to foster public trust and help donors to make giving decisions. Drawing from stewardship theory, this study explores how additional content dimensions of a more relational nature—including appreciation for the support received and willingness to dialog with donors—might be combined with financial and performance dimensions to design effective online disclosure in the view of nonprofits. By focusing on the viewpoint of European community foundations and using the configurational approach of qualitative comparative analysis, we found that information about fundraising campaigns is deemed must‐have content to discharge online. However, this information alone is not considered to be enough; to retain current donors or attract new ones, it must be combined properly with disclosures demonstrating gratitude to and engagement with donors alongside organizational finances and performance.