O nível de disclosure em Organizações do Terceiro Setor (OTS) no Estado do Ceará

Abstract

This study aims to measure the level of mandatory and voluntary disclosure of social responsibility information of Third Sector Organizations (OTS). This is a descriptive study whose sample was composed by the 100 largest organizations of the Third Sector - OTS, of the State of Ceará, listed on the OngsBrasil website. Considering the tax benefits and public and private resources that many Third Sector Organizations (OTS) receive, it is expected that they will disclose information to society in general about their activities and about the origin and application of the resources received. In order to reach the objective of this research, a calculation model for the OTS disclosure level, specifically for philanthropic entities, is proposed, encompassing mandatory and voluntary disclosure information. Based on the current legislation and the scientific literature on the subject, a set of 10 items of mandatory disclosure and 10 items of voluntary disclosure were selected to compose the disclosure indicator (ID), which was used to calculate the respective disclosure level. Disclosure of the 100 largest organizations in the State of Ceará. Through the content analysis the results showed that on average, 2% of the mandatory items and 39% of the items of voluntary disclosure were present. Contrary to current legislation, some organizations do not disclose the mandatory items, which implies deficiencies in government oversight and social control.