Wpływ informacji prezentowanych w sprawozdaniach na zdolność do pozyskania finansowania przez organizacje pożytku publicznego
The impact of information presented in public benefit organizations’ financial reports on their capacity for raising funds

Summary/Abstract: Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantee of success, declaring only intention and determination to assist the target group of beneficiaries. Notwithstanding, assuming that the donors and the charitable organization’s management and staff have the same objectives, the donors expect measurable effects, thus contributing to a more effective use of the funds they donate. The paper aims to assess the importance of information presented in public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors in-tended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.

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