Conditions of use

The following terms and conditions of use apply and must be accepted before using the Transparency Check.

1. The Transparency Check is an online tool designed to assist non-profit organizations with self-evaluation of the degree of transparency of their reporting. The outcome of the self-check will indicate to the user to what extent the relevant organization has already attained the specific goals which the tool is designed to assess, based on user data. A further aim of the self-check is to help non-profit organizations identify information of interest to the public and structure and present it in a manner suitable for public viewing.

2. The tool automatically determines the degree of transparency based on responses by the user to questions answered by selecting the "yes" field. Not answering the question is classed as a "no" response. These responses are then used to determine the degree of transparency. The user has the additional option of entering information on these and other topics in free text fields. This free text information will not be taken into account when calculating the degree of transparency.

3. On completion of the self-check the calculated result will be displayed and you will have an opportunity to save the document to your own computer for further processing, if you so wish. For the purpose of computing your result your data will be buffered until results are calculated. On completion of the self-check or on its termination these data will be deleted. No personal details need to be collected for the purposes of this self-check, and it is not necessary to enter any personal data in the free text fields.

4. Use of the Transparency Check on this web page is free. Commercial use or circulation to third parties is not permitted.

5. The operator of the web page takes no responsibility for the functionality of the Transparency Check or for its suitability to the purposes of the user, nor for any decisions that the user may take on the basis of information received or results determined.

6. The Transparency Check serves merely as a preliminary, general assessment and is not designed to replace individual legal, operational or other analysis and guidance which takes into consideration the concrete circumstances of each specific case.

7. Questions are evaluated automatically by the online tool and the result does not represent an individual assessment by PwC - neither does it furnish an attestation of quality from PwC which may be used for advertising or other purposes.

8. Use of the Transparency Check and any claims resulting from or relating to such use shall be subject exclusively to German jurisprudence and the competent German courts.

Transparency Check

  • The Transparency Check will help non-profit organizations and social enterprises to set up and/or improve a structured reporting in order to meet the needs of different stakeholder groups.
    Individual check: Organizations can test themselves to decide whether they are making information available which is essential for a transparent presentation and hence facilitates assessment of the organization by outsiders in particular. The Transparency Check provides a rough guide based on the traffic light system to show where information deficits exist and need to be eliminated.

    Report to download: The list of test questions with their explanations serves as a guide to the drafting of structured reporting which covers various material requirements. The questions can be answered either online or offline; at the end of the test, they can be downloaded in the form of an Excel table and simply printed out or they can be saved for further use. This is how a first reporting draft is created.
  • The test is freely available and offers all interested organizations an opportunity for free and anonymous self-evaluation.

    The Transparency Check in its current, revised form (May 2014) is based on 63 questions in six content categories relevant to informative reporting. These may be evaluated individually and furnish a weighted overall result.

    General information on the organization: 8 questions
    Accessibility and value of the information: 9 questions
    Objectives, strategy and activities of the organization: 8 questions
    Financial information on the organization: 20 questions
    Structures and control of the organization: 11 questions
    Planning and future projects: 7 questions
    Total: 63 questions
  • The questions take about 30 minutes to answer and the results are generated automatically. They are not a test of individual performance and do not constitute an attestation, but provide a rough self-evaluation.

    Each question may be answered individually by entering free text as required – this already creates the rough draft of a report. The time required for entering free text will depend on the structure and availability of each organization’s data. All information is anonymous and free text is not included in the evaluation. Details of how to answer can be found under the menu item "Reporting Guidelines".
  • The list of questions is constantly revised and supplemented in consultation with non-profit-organizations, their representatives and independent experts from the worlds of theory and practice, as is the associated Guide. We are collaborating on this with the following organizations:

    • Der Deutsche Spendenrat e.V.
    • Initiative Transparente Zivilgesellschaft (ITZ)
    • PHINEO
    • VENRO
Terms and conditions
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06
01

General information on the organization

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The organization should make clear the purpose it serves (e.g., children’s rights, disaster relief, monument protection). It should provide information on whether it is an organizationally autonomous body or part of another entity, such as an international organization. It should provide information on whether it is politically or denominationally affiliated, or if it is neutral or non-affiliated at all. Foundations should make it clear what type of foundation they are (e.g., ecclesiastical, civil law, public law, non-legal capacity).

Example: CARE Deutschland-Luxemburg e.V. [CARE Germany-Luxembourg]
The "CARE in Profile" part of the report (Annual Report 2012, p. 2-5) describes to a reasonable extent and in a clear manner both the intended objectives of the organization, as well as the entire international network of partners.

01.1

Does your organization clearly state what purpose it serves and what it stands for?

Please insert your information here:

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If networking relations exist with other organizations, the nature of these should be explained by briefly introducing the partners (incl. a short portrait, if possible). Reference should be made, if possible, to the reporting of the other organization(s), including information on where to find such publications. For partnerships or joint projects, the financial or personnel interests of the own organization and those of the other organizations should be identified.

01.2

Does your organization report on whether or not it forms part of another organization or network, or whether it cooperates with other organizations? Are the network relationships explained?

Please insert your information here:

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Any memberships of this kind should be detailed since they could have an impact on the objectives and activities of your organization as well as the use of funds.

Example: Ärzte Ohne Grenzen e.V. [Doctors without Borders]
In the section "Doctors without Borders: Structure and Governance" (Annual Report 2012, p. 18-20), the structure of the entire globally active network is described, with the role of the German section highlighted. The procedures for handling the financial resources within the network are described as part of this framework, as are the higher-level coordination mechanisms.

01.3

Does your organization provide information on memberships in other associations, organizations or umbrella organizations?

Please insert your information here:

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If so, these should be reported.

01.4

Is your organization committed to compliance with certain codes of conduct or rules of behavior (e.g., VENRO, German Spendenrat [Donation Council], Initiative Transparent Civil Society, Principles of DFRV, principles of good foundation practice)?

Please insert your information here:

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This will indicate that your organization is committed to quality assurance and transparency.

01.5

Does your organization indicate that it has received or applied for external certification?

Please insert your information here:

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This information is intended to provide the public with information on which cross-border or international rules and regulations must be observed under certain circumstances.

01.6

Does your organization report where it is headquartered and whether it is active in Germany only?

Please insert your information here:

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Example: Deutsches Komitee für UNICEF e.V. [German Committee for UNICEF]
The recognition as a non-profit organization is shown in the annual report: "The German National Committee for UNICEF has been recognized as a charitable organization, most recently by the corporate tax decision of the Tax Office Cologne-South on August 24, 2012" (Annual Report 2012, p. 39). The timely handling and forwarding of incoming funds are described in detail in the financial calculations (Annual Report 2012, p. 41).

01.7

Is your organization recognized as a not-for-profit organization and is reference made to the competent tax revenue office? Is the non-profit status (either submitted, provisionally or temporarily granted) stated and the date of the decision published?

Please insert your information here:

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The non-profit status can be of great importance for organizations due to certain tax and fee benefits as well as for donors because of the recognition of tax deductible donations. The provisions of the non-profit law do not represent a coherent system – of relevance in particular are the provisions on tax-privileged persons in § 51 AO (Tax Code) and for tax-privileged purposes in § 52 pp AO (Tax Code).

01.8

Does your organization provide detailed information on whether or not it is in compliance with the rules of the non-profit law and the relevant regulations of the tax code (e.g., purpose-appropriate use of funds, timely use of funds, reserve funds)?

Please insert your information here:

02

Accessibility and value of the information

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Essential information should be accessible to the public and its contents should be clearly structured, but need not be collated in a single document.

Example: Ärzte ohne Grenzen e.V. [Doctors without Borders]
The organization provides reports on current activities as well as an extensive archive (status as of 11/18/2013).

02.1

Does your organization grant the general public unrestricted access to essential data and facts within the terms of this questionnaire via the Internet, or does your organization limit its reporting to internal persons and affiliates in committee meetings (e.g., General Assembly, Advisory Board)?

Please insert your information here:

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Information may be considered being up-to-date, especially for smaller organizations in the sense of an annual review when facts and figures are provided in a consolidated form at least eight months after the end of the year. These need not be collated in a single document, but must clearly refer to the preceding year. Information on current projects and activities should be provided on the internet in accordance with the organization’s opportunities and capabilities as promptly as possible.

02.2

Does your organization publish up-to-date information on the activities of the past year as well as on current activities and projects available on its websites?

Please insert your information here:

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The document should not be password protected or require a special login. The statutes are of significant interest to the public, since they formulate the purpose of the organization.

02.3

Does your organization publish an up-to-date version of its statutes accessible to the public on its websites?

Please insert your information here:

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The overall presentation of information should be clear, applicable to the structure and organization of websites as well as related documents. A clear navigational structure on the Internet and/or structure of documents, including a table of contents, does facilitate fast access to such information.

02.4

Is the reporting clearly and well structured?

Please insert your information here:

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The writing style should be appropriate for the target group, technical terms should be generally understood or explained. Font sizes and color schemes should support a good legibility, which is particularly relevant to the older generation. Longer, italicized text may limit the legibility as does a lack of contrast between the background and poorly recognizable font colors (e.g., yellow text on white background). All unnecessary information or repetitions of previously described facts should be avoided. For longer texts, a split-up into individual chapters or sections leads to better guidance of the readers.

02.5

Is the reporting structured such that both text and graphics are easily legible and comprehensible?

Please insert your information here:

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Advertising should be clearly recognizable as such and not hidden behind supposedly factual information (keyword: surreptitious advertising).

02.6

Is there a recognizable differentiation between factual information about your organization and promotional content, such as calls for donations?

Please insert your information here:

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Reporting should primarily provide information on the organization and its activities. Commercial information or specific calls for donations should play only a minor role.

02.7

Does factual information outweigh self-promotion?

Please insert your information here:

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Information contained in the text should be presented in appropriate graphic forms, making it available at a glance. An organizational diagram, for example, can simplify a detailed description of the election and composition of governing bodies and committees, the representation of tasks and functional distinction between the institutional bodies, thereby providing the reader with an easier overview.

02.8

Is the information value of your reporting supported by graphics and organizational charts?

Please insert your information here:

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Reporting should reflect the information as objectively and completely as possible, so that no significant information is withheld from the public (e.g., information on a necessary change of leadership in the board of the organization).

02.9

Does your organization publish all information relevant for a general assessment?

Please insert your information here:

03

Information on the objectives, strategy and activities of the organization

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Example: World Vision Deutschland e.V. [World Vision Germany] (Annual Report 2012)
The purpose of the organization is already apparent at the beginning of the reporting: "World Vision has a vision of a better future for children. Therefore, the leitmotif or overarching goal of the working areas of World Vision’s development cooperation, humanitarian aid and development policy advocacy is the well-being and healthy development of children" (Annual Report 2012, p. 4). These objectives are derived from the Statutes and described in more detailed later on in the Annual Report: "World Vision was founded in 1979. Together with our partners in developing countries, we want to overcome poverty, hunger and injustice on a sustained level (see also extract from the Statutes on page 9)." (Annual Report 2012, p. 8).

03.1

Does your organization explain its objectives in a comprehensible way?

Please insert your information here:

03.2

Are these goals specifically linked to the purpose of your organization as set out in the statutes?

Please insert your information here:

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Here the following information is required: Are the objectives in principle realized independently or in cooperation with other partners? Does the organization act as a carrier only or actually operate (i.e., funds are collected and/or applied for and passed onto other organizations or are projects independently planned and implemented?)

Example: Bischöfliches Hilfswerk MISEREOR e.V. [MISEREOR Episcopalian Relief]
(Annual Report 2012, p. 14-22)

The project examples presented in the annual report clearly define the goals, challenges, project duration and allocation of resources. They also present the operational project method, explaining to the reader the approach and intended effectiveness of the activities. This contributes to a transparent reporting of its operation, and it demonstrates to the donors the actual implementation of the over-arching, relatively abstract objectives.

03.3

Does your organization describe how it intends to achieve its goals (strategy)?

Please insert your information here:

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Reporting should provide a complete overview of the organization’s activities and not exclude or overemphasize individual activities.

Example: UNICEF program work
Strategies and working methods: www.unicef.de/projekte/strategie/ (as of 3/21/2012).

03.4

Does your organization’s reporting communicate a balanced overview of its range of activities?

Please insert your information here:

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Example: Bischöfliches Hilfswerk MISEREOR e.V. [MISEREOR Episcopalian Relief]
(Annual Report 2012)

The annual report contains clear statements concerning cooperation with partner organizations. For example, the procedure for selecting a partner for the project cooperation is described (Annual Report 2012, p. 11), and some examples are shown for the cooperation with the project partners. The homepage provides additional information regarding the project partnerships (as of 11/20/2013). Overall, the existing partnerships are shown in a transparent and comprehensible manner. The revenue structure, specifically looking at funding from other institutions, is disclosed in a major format in the annual report (Annual Report 2012, p. 51).

03.5

Does your organization depict its environment and field or area of activities and does it report on other organizations and/or partners active in the same field?

Please insert your information here:

03.6

Does your organization describe its different focus and funding areas in a comprehensible manner, and does it supply examples of same?

Please insert your information here:

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Example
The tangible effect of projects, programs and partnerships can be distinguished, for example, between input, output, outcome and impact:
  • Input: Personnel, financial and material resources, including the directly attributable fraction of administrative costs used for the commitment
  • Output: Products and services directly realized from the input
  • Outcome: Immediate results and effects of commitment for the intended target groups
  • Impact: Medium to long-term results of the work for the target groups and beyond


Example: Climate change: Subsidies
The award of subsidies often takes place in the context of actually funded projects, and thus the financial aid and work performance of the organization can be seen as input. However, a realized project and an awareness initiative on climate change at the European level can be seen as output. The outcome of this project could then be, for example, the increasing interest in climate change activities and the increased use of renewable energies in the relevant target group. The organization has then achieved an impact with its subsidy if in the long term greenhouse gas emissions decline, or the trend is toward more environmentally conscious behavior in a wider segment of the population. But impacts often cannot be clearly measured or assigned to a single project or funding initiative.

Example: Health care: Medical help
Health care, especially in underdeveloped countries, is provided by various organizations. Input comes primarily on the financial side from donations or grants, but also through the voluntary services of doctors and other helpers. This allows projects to be built, such as medical care centers, i.e., output is produced. An outcome is generated if observations show that the state of health in the area of the care centers improves, for example by reduced child mortality. Impacts are less tangible, but may have feedback effects to other areas or may be noticeable by an improved general state of health or life expectancy in the overall population, for example by providing educational measures in addition to primary care for HIV patients.

Example: Children for a Better World Association
(Impact report 2012 p. 15ff, Status as of 12/18/2013)

The separately prepared activity report on "Hunger in Germany" shows solutions to the problems presented and describes in detail the corresponding countermeasures carried out by the organization. Using a simple tabular presentation illustrates how aid projects should be allocated. In order to illustrate the success achieved through project work, survey results were also published for an assessment of the activity results.

03.7

Does your organization report on the success and impact of activities, programs and projects in the form of a target-to-actual data comparison?

Please insert your information here:

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Example: Bischöfliches Hilfswerk MISEREOR e.V. [MISEREOR Episcopalian Relief]
(Annual Evaluation Report 2012, status as of 12/18/2013)

In a very detailed, separately prepared report, projects are systematically questioned, the project progress is illuminated and possible consequences are presented.

03.8

Does your organization show what consequences are to be drawn from the evaluation of activities, programs and projects?

Please insert your information here:

04

Financial information on the organization

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Organizations that prepare an annual financial statement including the balance sheet and profit and loss statement (P&L) should structure the balance sheet, at least according to the main groups of the balance sheet, in accordance with § 266 HGB [German Commercial Code]. Organizations that do not generate a balance sheet but a statement of net assets instead should divide same at least into fixed assets, current assets, the net assets, liabilities and reserves.

Example: Deutsche Welthungerhilfe e.V. [German World Hunger Aid]
(Annual Report 2012, p. 32-37, status as of 12/18/2013)

04.1

Does your organization prepare an annual balance sheet or a statement of net assets?

Please insert your information here:

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This type of reporting relates to the itemization in the asset columns of the balance sheet or statement of assets and should reflect at least the tangible assets, financial assets, current assets, receivables from membership fees as well as bank balances, separately or subdivided.

04.2

Are the assets itemized by asset type?

Please insert your information here:

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This type of reporting relates to the itemization in the liabilities columns of the balance sheet or statement of assets and should be as structured as possible for the items mentioned.

04.3

Are the net assets, deferrals and liabilities, respectively, and reserves reported as separate items?

Please insert your information here:

04.4

Will the balance sheet or statement of net assets of the organization be published as part of the reporting?

Please insert your information here:

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The organization should report which rules and principles it has followed in the assessment of its assets and liabilities while preparing the balance sheet or statement of net assets.

Example (Template)
The balance sheet and profit and loss statement are prepared in compliance with the approach and assessment provisions of §§ 246 pp and 252 pp HGB [German Commercial Code]. Donations received are assessed at fair or market value of the individual objects and reported depending on their use as part of the fixed assets among the inventories.

Note: IDW RS HFA 21, Paragraph 31 states: "For the assessment of any mandatory capitalized assets acquired free of charge, it is appropriate to assume fictitious acquisition costs in the amount of a carefully estimated value in order to obtain a complete value-based proof of acquisition and use of the gifts received free of charge. However, an approach using input values that are different from zero cannot be demanded, according to the general principles of review for the gratuitously acquired assets." The fair value attached to the "Template" (§ 255 para 4 HGB) differs from the attached value (§ 253 para 4 HGB). As the balance sheet of the "Template", according to the formulation in the previous paragraph was created in accordance with the valuation provisions of § § 252 pp HGB, an approach of in-kind donations with the fair or market value is incorrect given the background of IDW RS HFA 21.

Because the example (Template) can be viewed as an actual template, a formulation should be used which corresponds to the assessment proposal of the IDW statement.

In this context, the organization should explain whether the received donations of the past year were fully recognized as revenue, or (at the recommendation of IDW RS HFA 21) were recognized as income in accordance with their use. (In the future, this could possibly address IDW ERS HFA 5 n.F. be received, which talks about invoicing for foundations. This is currently published in draft form, with status as of 3/13/2013).

04.5

Will the basis for the valuation be explained? Will the explanation of valuation make reference to the compliance with tax regulations?

Please insert your information here:

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Organizations that prepare an annual financial statement with the balance sheet and profit and loss statement (P&L) should itemize the profit and loss statement at least according to the main positions, following § 275 HGB. Organizations that do not generate any profit and loss statement but a revenue-expenditure statement instead should at least divide same into income, expenses and the appropriation of net income (reserve funds).

04.6

Does your organization prepare a profit and loss statement (P&L) or an income statement?

Please insert your information here:

04.7

Does your organization publish a profit and loss statement (P&L) or an income/expense statement?

Please insert your information here:

04.8

Are comparable figures for the previous year disclosed in the balance sheet or statement of net assets?

Please insert your information here:

04.9

Are comparable figures for the previous year disclosed in the profit and loss statement (P&L) or income/expense statement? Does your organization explain any significant deviations from the previous year?

Please insert your information here:

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The share of donations in the total revenue or income should be apparent to the providers of funding. Within the donation category, the so-called dedicated donations should be separated. Dedicated donations are earmarked donations that must be used by the organization for said purpose and not available for free disposal. This amount should be separately stated or explained.

04.10

Are revenues and income from donations shown separately?

Please insert your information here:

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In order to provide comprehensive information to the providers of funding, the following items, if available, should be listed in separate categories:
  • Member contributions
  • Revenue or income from business operations
  • Revenue or income from public subsidies
  • Revenue or income from other organizations (e.g., partner organizations)
  • Donations, inheritance and sponsorship
  • Financial revenues/financial income (e.g., from bank deposits, securities, real estate, etc.)


Example Care Deutschland-Luxemburg e.V. [Care Germany-Luxembourg]
(Annual Report 2012, p. 30)

The financial reporting by Care Deutschland-Luxemburg contains a very clear and well-structured income statement, and the income is further broken down into meaningful subgroups.

04.11

Are the other revenues and income itemized in an appropriate manner?

Please insert your information here:

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The share of expenses or expenditures necessary to meet the statutory purposes in the total expenses or expenditures should be apparent to the public.

04.12

Does your organization show expenses or expenditures for the fulfilment of mission purposes separately?

Please insert your information here:

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In order to provide comprehensive information to the public, the following items, if available, should be listed in separate categories:
  • Expenditures or expenses for statutory tasks, activities or projects
  • Expenditures or expenses for advertising and public relations
  • Expenditures or expenses for the procurement of donations, performance-based remuneration, etc.
  • Administrative costs (e.g., for staff, equipment costs, travel expenses, rent, entertainment expenses); this should not be reported as a single item but itemized
  • Funds forwarded to other organizations (e.g., project partners)


Example: Deutsches Komitee für UNICEF e.V. [German Committee for UNICEF]
(Annual Report 2012, p. 11, 24/25)

The annual report provides the reader with easily accessible information on the use of funds by region and activities.

04.13

Does your organization itemize other expenses or expenditures in an appropriate manner?

Please insert your information here:

04.14

Does your organization provide information on revenue or income from donations in kind or "pro bono" services (as total volume or itemized)?

Please insert your information here:

04.15

Does your organization provide information on expenses or expenditures in the areas of advertising, public awareness campaigns and program work?

Please insert your information here:

04.16

Does your organization explain to what extent funds have been allocated to programs, projects and services?

Please insert your information here:

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This ratio, in percent, expresses the relative proportion of administrative costs to total costs. When specifying such ratios, the reference values should be named and described as precisely as possible.

04.17

Does your organization report expenses and expenditures for administration in relation to the total expenses for the fiscal year?

Please insert your information here:

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When specifying such ratios, the reference values should be named and described as precisely as possible. Transparent information regarding these questions allows conclusions on how much of the funds and/or donations is actually forwarded to the intended purpose.

Example: Stiftung Deutsche Schlaganfall-Hilfe [German Stroke Foundation Help]
(Annual Report 2012, p. 49-54)

The annual report of the German Stroke Foundation includes a detailed representation of the distribution and temporal development of the advertising expenses.

04.18

Are the expenses and expenditures for advertising reported in relation to the revenues and donation income for the fiscal year?

Please insert your information here:

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Examples of such services include public relations and marketing, bookkeeping, legal and tax advice.

04.19

Does your organization provide information on whether certain services are outsourced or managed separately?

Please insert your information here:

04.20

Does your organization provide information on the concept used to calculate advertising and administrative expenses?

Please insert your information here:

05

Information on structures and control of the organization

05.1

Is your organization unambiguously identifiable (e.g., by name) and clearly differentiated from similar sounding organizations (e.g., by legal form)?

Please insert your information here:

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The prominent use of an abbreviated form of the name and/or logo alone can be done if the full details, such as name, legal form and domicile, are published as well.

05.2

Are the full name, legal form, year of establishment, and headquarters of the organization stated and published?

Please insert your information here:

05.3

If your organization has the legal form of a registered association (e.V.), a non-profit organization (gGmbH) or a foundation – does it name the competent court or competent regulatory authority?

Please insert your information here:

05.4

Does your organization provide data on its membership numbers and does it publish the development of these numbers?

Please insert your information here:

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Here your organization should also display the organizational structure clearly (e.g., in the form of an organizational chart).

05.5

Does your organization explain the composition of its governing bodies (e.g., General Assembly, Supervisory Board, Board of Trustees, Advisory Board, Board of Directors, Managing Director), their functions, responsibilities and tasks?

Please insert your information here:

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It may be of importance to the donor to know the career and skill levels of the members of the institutions and in what capacity they are currently working.

05.6

Are the members of the different bodies introduced by name?

Please insert your information here:

05.7

Does your organization provide information as to whether the members of the governing bodies receive remuneration or reimbursement of expenses and to what extent these people act as volunteers?

Please insert your information here:

05.8

Does your organization declare the number of salaried personnel, personnel subject to social security contributions and the number of volunteers?

Please insert your information here:

05.9

Does your organization’s reporting include an indication of whether the accounting records, financial statements and preparation for the issuance of donation receipts are handled internally or by third parties (e.g., tax advisers)?

Please insert your information here:

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Statements as to whether the financial accountability (annual accounts, financial statements) is reviewed by internal organizational persons or institutions or by an external auditor may allow the donors to draw conclusions about the quality and objectivity of the audit results.

05.10

Does your organization’s reporting include an indication of whether the annual reports have been reviewed by an internal auditor (e.g., a member as auditor) or by an external auditor (e.g., accountant)? Will the results of the review be reported?

Please insert your information here:

05.11

Does your organization disclose its organizational structure which clearly indicates the structure of its organization?

Please insert your information here:

06

Planning and future projects

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The organization should inform the providers of funding with examples of planned projects, services and programs or planned new facilities. The organization should demonstrate the amount of funds scheduled for the future projects, services and facilities shown, and what risks are associated with same.

Example: World Vision Deutschland e.V. [World Vision Germany] (Annual Report 2012, p. 58/59)

06.1

Does your organization report an outlook of which short, medium and long-term projects and activities are planned and what impact these are expected to have? Are the associated risks shown as well?

Please insert your information here:

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Such organizational change might include changes to mission goals, the statutes, significant organizational or personnel realignments, name change, change of legal form, applying for non-profit status and/or merger with other organizations.

06.2

Does the reporting on past and current activities also include information on future organizational changes?

Please insert your information here:

06.3

Are the focal areas of future work shown as well?

Please insert your information here:

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This is done in the form of the total amount needed, based on a calculation of the sum of the measures and financing of the organization within a certain time period.

06.4

Does the reporting show the financing of future work and planned activities within a certain time frame?

Please insert your information here:

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Here it is useful to specify individual partial amounts for projects and activities to be conducted within a certain time frame as part of a project cost calculation.

06.5

Does your organization state the specific financial requirements for individual projects and activities that are scheduled for a specific time period?

Please insert your information here:

06.6

Does your organization show how the financial targets are to be achieved (e.g., increase in donations through campaigns, solicitation of public project funding, special events such as bazaars, benefit events) are to be achieved within the specified time frame?

Please insert your information here:

06.7

Does your organization explain how the planned activities are to be evaluated?

Please insert your information here:

Question: -/-

Download Reporting Guidelines

Reporting Guidelines

This list of questions forms the basis for the transparency check and at the same time serves as a suggested template for reporting by non-profit organizations. The answers to the questions include important information for the organization’s interest groups. In its current form the checklist contains 63 questions relating to the areas listed in the contents. The guide contains explanations and/or additions to questions which may need clarification and are not self-explanatory. The present version does not claim to be complete; we welcome changes and/or amendments.

Nicole Susann Roschker

Frankfurt am Main

Tel: +49 69 9585-1669

Fax: +49 69 9585-1100

Contact

Contacts at PwC

Please contact us directly if you have any questions or suggestions.

Your self-check to download

Your individual test results may be downloaded here in the form of an Excel file for further processing as required. The structure and content of the questionnaire are intended to serve as an orientation aid when drawing up your reports. If you have entered information specific to your organization into the free text fields or if you fill these in offline, you will find you have the rough draft of a report for your organization.

Evaluation of your individual self-check

Status of your entered data at a glance:

Chapter 01

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Chapter 02

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Chapter 03

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Chapter 04

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Chapter 05

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Chapter 06

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Total

  • 80 and over:

    Transparent reporting

  • 70 to 79:

    Potential for optimisation of reporting

  • 60 to 69:

    Well on the way to transparent reporting

  • 50 to 59:

    Major as yet unfulfilled potential with regard to reporting

  • Under 49:

    Still a long way to go before reporting is transparent