ACCOUNTABILITY IN THE 3rd SECTOR -
   TRANSPARENCY IN GERMANY
    AND THE ROLE OF NEW ICT

                     Stefanie D...
...early approaches


         instruments to institutionalise transparency in Germany

                             organ...
Third Sector in Germany

more than 400.000 public benefit organizations and local
initiatives

main legal forms: registered...
Fiscal Regulation Instruments


 „public benefit status“ by             public register of
      tax authorities           ...
Self-Regulation Initiatives
German


           evaluative initiatives            non-evaluative initiatives




         ...
Criteria of accreditation/                  Codes of Conduct
      certification by DZI                   German Donation C...
Database: GuideStar

      German model started 2005

  mission: making civil society visible

   using standardized repor...
Challenges of Implementation Process




unlike USA/ UK not linked to government registry

reluctant transparency culture ...
German ways towards transparency

   „blind trust“ vs. „informed trust“
   combination of fiscal control and self-regulatio...
Role of new ICT


           social communities



               WEB
PEER-TO-                          MICRO-
           ...
Micro-Philanthropy: social Online communities...




                                  more than 1.500 charitable
        ...
Trust your Peer: social online communities...




   http://www.betterplace.org/
ICT: Globalisation of charitable donation market



new forms of online fundraising - global(mirco) project funding

deali...
Enabling transparency through ICT?


 NPO should exploit new ICT to its full potential in providing
information to achieve...
Thank you for your attention!

Obrigado muito para sua atenção!



                  STEFANIE DOBBERTIN, BERLIN
ACCOUNTABI...
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Accountability in the Third Sector – Institutionalisation of Transparency and the Role of new ICT

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Stefanie Dobbertin (germany)
Series of Internacional Conferences
Civil Society Organizations
Transparency and Responsibility
2nd Conference "Ethics, Transparency and Responsability"
Held at the Goeth Institut Lissabon
Organized by Humaneasy Consulting and Friedrich Ebert Stiftung Portugal
More at http://www.humaneasy.com/conf/

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Accountability in the Third Sector – Institutionalisation of Transparency and the Role of new ICT

  1. 1. ACCOUNTABILITY IN THE 3rd SECTOR - TRANSPARENCY IN GERMANY AND THE ROLE OF NEW ICT Stefanie Dobbertin, Berlin Series of International Conferences Friedrich Ebert Foundation Lisbon Civil Society Organizations: Transparency and Responsibility Lisbon, 5th May 2009
  2. 2. ...early approaches instruments to institutionalise transparency in Germany organizational mission related financial effectiveness of existing instruments - „transparency culture“? criticial factors of success for „self - regulated“ ICT systems to establish transparency in the third sector Stefanie Dobbertin, Accountability in the third sector - Challenges of institutionalisation of transparency with special focus on GuideStar Germany, Berlin 2005 (published in german)
  3. 3. Third Sector in Germany more than 400.000 public benefit organizations and local initiatives main legal forms: registered associations and foundations corporatist model - subsidiarity as central principle large and old organizations highly involved in the welfare state services direct (grants) & indirect (tax-exemption) public funding
  4. 4. Fiscal Regulation Instruments „public benefit status“ by public register of tax authorities foundations TEXT public benefit NGO federal legislations of public register of collecting charitable associations donation
  5. 5. Self-Regulation Initiatives German evaluative initiatives non-evaluative initiatives Codes of Conduct - Certification & Accreditation - German Donation Committee, (DZI) German Fundraising Association, VENRO Watchdogs - online databases - Rating Agencies GuideStar Germany
  6. 6. Criteria of accreditation/ Codes of Conduct certification by DZI German Donation Committee - prerequisite for application: - prerequisite for membership: public benefit status of NPO public benefit status of NPO 1. True and clear fundraising I. True and clear fundraising 2. Transparent accounting 2. Reasonable fundraising techniques 3. Allocation of resources: 3. Allocation of resources: economical & purpose related economical & purpose related 4. Internal controlling 4. Accounting compliance with law 5. No commisson for fundraisers 5. Transparent statements on fundraising & administration costs evaluated transparency on standards no evaluation - lobby for members
  7. 7. Database: GuideStar German model started 2005 mission: making civil society visible using standardized reporting framework financial statements, tax- statement, annual reports of activities /volunteers federal strategy: beta database up to 1000 NPO from Berlin
  8. 8. Challenges of Implementation Process unlike USA/ UK not linked to government registry reluctant transparency culture in Germany of sharing financial data quantity and quality of volunteer data of NPO accelarating development of other web 2.0 - communties, databases
  9. 9. German ways towards transparency „blind trust“ vs. „informed trust“ combination of fiscal control and self-regulation (public-benefit-status as prerequisite for application/ membership) mixture of direct, accredited and non-evaluative transparency still no legal requirements of transparent reporting still no comparable format
  10. 10. Role of new ICT social communities WEB PEER-TO- MICRO- 2.0 PEER PHILANTHROPY Transparency/ Accountability?
  11. 11. Micro-Philanthropy: social Online communities... more than 1.500 charitable organizations http://www.helpedia.de/
  12. 12. Trust your Peer: social online communities... http://www.betterplace.org/
  13. 13. ICT: Globalisation of charitable donation market new forms of online fundraising - global(mirco) project funding dealing with a large number of interactions efficiently easy access for donors (living-room-donating) - new stakeholders no longterm relations between donors and NPO visable through information: mainly smaller local NPO benefit Which organization is reasonable?
  14. 14. Enabling transparency through ICT? NPO should exploit new ICT to its full potential in providing information to achieve goals and stakeholders (direct transparency) the sector should be enabled to be part of the solution creating transparency & accountability combination of fiscal regulation & self-regulation self-regulation by cooperation of non evaluative databases and social online communities
  15. 15. Thank you for your attention! Obrigado muito para sua atenção! STEFANIE DOBBERTIN, BERLIN ACCOUNTABILITY IN THE 3rd SECTOR - TRANSPARENCY IN GERMANY AND THE ROLE OF NEW ICT

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