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Transparency and Accountability of NGOs in Managing Corporate Social Funds

Author

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  • Samuel Stephan Rorimpandey

    (Bandung Institute of Technology, Indonesia)

  • Aurik Gustomo

    (Bandung Institute of Technology, Indonesia)

Abstract

Become a foundation to operate community development and empowerment funds of selected corporate, of course there are many challenges not only in implementing programs but at a strategic level, especially in relation to the public at local, national, and international levels. Non-Government Organization (NGO) has a big responsibility to ensure that the implementation of all activities can run according to the expectations of stakeholders, especially corporate as the main donor. Strategically, implementing a development and empowerment program has challenges in proving from the planning stage to implementation and evaluation. NGO has the challenge of ensuring that all stages are carried out in a transparent and accountable manner. This study aims to look strategically at the standards of transparency and accountability and what the general condition of NGO is regarding these standards. This research was conducted qualitatively through interviews, group discussions, and other related literature references to obtain various information from documents, literature, NGO and corporate management level personnel. Research using the Kepner Tregoe method aims to obtain current conditions, why this happened, recommendations that need to be given, and plan ahead. Transparency and Accountability are two of the various indicators that are really needed as proof to the public starting from beneficiaries, donors, government, and other stakeholders at the local, national and international levels. NGO’s success in carrying out programs and activities in a transparent and accountable manner will provide very influential results and impacts not only to the beneficiary community, but also to the company as donors to ensure a good corporate reputation from a social aspect.

Suggested Citation

  • Samuel Stephan Rorimpandey & Aurik Gustomo, 2025. "Transparency and Accountability of NGOs in Managing Corporate Social Funds," European Journal of Business and Management Research, European Open Science, vol. 10(3), pages 20-28, May.
  • Handle: RePEc:epw:ejbmr0:v:10:y:2025:i:3:id:52325
    DOI: 10.24018/ejbmr.2025.10.3.2325
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