Abstract

It is commonly believed that donors would donate more to charity if they were assured that the funds will be utilised properly and not wasted. Evidence from previous literature also shows that the donors tend to give more support and contribution to the charity if they were equipped with non-profit organizations (NPOs) information. As far as the NPO is concerned, the core competency of the sector is to build strong relationships with donors. Their ability to build this relationship will contribute to a strong sustainable income for the charity to operate. In Malaysia, there is no avenue for the stakeholders, particularly the institutional donors as the key stakeholders of the NPOs can obtain information on charity especially with regard to the financial information. This study seeks to develop preliminary insights into institutional donors’ expectations of information from the NPOs reporting. A pilot survey result of the information expected by the institutional donors, based on self-developed charitable organizations reporting index (ChoRI) was presented in this study. The result shows that the basic background information, financial and future information carries the highest weight. They are regarded as information perceived the most importance by the institutional donors but not regard as the required information to be furnished by the regulatory, the registry of society (ROS). The findings of this study can be used as a basis for future direction of NPOs reporting in Malaysia.

Key word: Information, charity reporting, institutional donors, charitable organizations.