Proceedings of the 2022 2nd International Conference on Modern Educational Technology and Social Sciences (ICMETSS 2022)

Research on Transparency of Philanthropic Foundation in Hubei Based on Stakeholder Approach

Authors
Yimeng Zhou1, Yulu Bi2, *
1School of Literature, Law and Economics, Wuhan University of Science and Technology, Wuhan, China
2Department of Public Administration, Zhongnan University of Economics and Law, Xi’an, China
*Corresponding author. Email: b1352400100@163.com
Corresponding Author
Yulu Bi
Available Online 16 December 2022.
DOI
10.2991/978-2-494069-45-9_25How to use a DOI?
Keywords
philanthropic foundation; information disclosure; transparency; stakeholder theory
Abstract

While the philanthropic foundation has made great contributions to social development, some scandals has jeopardized their credibility, which makes research on information disclosure of foundation necessary. From the perspectives of internal and external stakeholders, a foundation transparency model was constructed to explore the relevant factors of transparency of Hubei Foundation. The results showed that the board size, years of foundation establishment, net assets, founder type, donation dependency, donor type, public benefit expenditure, and number of projects were significantly correlated with foundation transparency. Suggestions to improve disclosure of foundation were proposed from both internal and external governance perspective.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Modern Educational Technology and Social Sciences (ICMETSS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
16 December 2022
ISBN
978-2-494069-45-9
ISSN
2352-5398
DOI
10.2991/978-2-494069-45-9_25How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Yimeng Zhou
AU  - Yulu Bi
PY  - 2022
DA  - 2022/12/16
TI  - Research on Transparency of Philanthropic Foundation in Hubei Based on Stakeholder Approach
BT  - Proceedings of the 2022 2nd International Conference on Modern Educational Technology and Social Sciences (ICMETSS 2022)
PB  - Atlantis Press
SP  - 199
EP  - 207
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-45-9_25
DO  - 10.2991/978-2-494069-45-9_25
ID  - Zhou2022
ER  -