Ethics of transparency: comparative analysis of corporate and independent foundations in Poland
DOI:
https://doi.org/10.15633/sce.02203Keywords:
non-governmental organizations, corporate foundations, NGO, independent foundations, non-profitAbstract
This article analyzes the differences in the level of transparency and the relationship between transparency and ethical orientation in corporate and independent foundations in Poland. Despite the discussions presented in this study and the literature review, the results of the study indicate that corporate foundations are characterized by a higher level of formal transparency than their independent counterparts, which is related to access to organizational resources and the use of formalized management practices. At the same time, it has been shown that the relationship between transparency and ethical orientation varies depending on the type of foundation, suggesting different functions of transparency in corporate and independent organizations. The results obtained indicate the need for cautious interpretation of the mechanisms underlying the observed relationships and the validity of further qualitative research on institutional motivations in the non-profit sector.
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