Os fatores determinantes do nível de divulgação das atividades das ONGs que atuam na área ambiental no Brasil

Abstract

The purpose of this research is to analyze the origin of fundraising and mobilization of resources of NGOs’ third parties who were active in the environmental area in Brazil in 2012. The theoretical foundations are based in the conceptualization and classification of the Third Sector, of environmental NGOs and their fundraising and financial/accounting disclosures by analyzing previous studies. The Multiple Linear Regression model was used to analyze the relation between the Level of Disclosure of Activities (dependent variable) and the independent variables, which are constituted by elements of the origin of fundraising and mobilization of resources and the disclosures of the environmental NGOs. The sample was composed of 144 Non-governmental Organizations, working in the environmental area in Brazil, in 2012. The methodology included the deductive and inductive method, through bibliographic and documental research and the procedure was monographic. As for the objectives, they are of exploratory and descriptive nature. The object characterizes it as quanti-qualitative research. The qualitative results indicate that the environmental NGOs need to improve and expand the disclosure of their activities and financial/accounting demonstrations, making them more accessible for their priority stakeholders. The quantitative results show that the variables project investment and voluntaries were significant for the Level of Disclosure of Activities.