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.

中文翻译：

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超越财务和绩效信息，接触捐助者：欧洲共同体基金会认为设计有效的在线披露

对于依赖慈善捐赠的非营利组织来说，建立鼓励捐赠者捐赠的可信度至关重要。一些研究侧重于披露财务和绩效信息，以培养公众信任并帮助捐助者做出捐赠决定。本研究借鉴管理理论，探讨了如何将更具相关性的其他内容维度（包括对所获得的支持的赞赏以及与捐助者对话的意愿）与财务和绩效维度相结合，以从非营利组织的角度设计有效的在线披露。通过关注欧洲共同体基金会的观点，采用定性比较分析的配置方法，我们发现筹款活动的信息被认为是网上发布的必备内容。然而，仅此信息还不够；为了留住现有捐助者或吸引新的捐助者，必须将其与表达对捐助者的感谢和参与的披露以及组织财务和绩效适当结合起来。