Transparency Award 2012

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This is now the seventh year that PwC has awarded the Transparency Awards for the exemplary and transparent information policies of non-profit organizations. This year’s winner was Plan International Germany.

The organization won over the jury with first-class reporting on its goals, strategy, use of funds and project successes. It won the 2012 PwC Transparency Awards, with its cash prize of €15,000. Second place went to two organizations: CARE Germany-Luxemburg and the German Committee for UNICEF. Both organizations received prize money of €10,000. The Episcopal relief organization MISEREOR was awarded third place, with a cash prize of €5,000. The jury also praised the excellent organization Children for a better World, which received the €3,000 special award for smaller organizations. Award winners are chosen by an independent jury based on a scientific analysis carried out by Lothar Schruff and his team. PwC is not represented on the jury.

A total of 55 non-profit organizations took part in the 2012 Transparency Awards, while around 65 organizations had expressed interest. Ten organizations could not take part as they had not fulfilled the formal eligibility criteria. PwC has been using the Transparency Awards since 2005 as a way of honouring non-profit organizations in Germany for their excellent reporting and public information policies. This is because Germany, unlike other European countries, has no set legal requirements with regards to reporting. This gap has been filled by PwC’s catalogue of criteria, which functions as a practical guide for the management of non-profit organizations.

Seven organizations in total qualified as finalists due to the excellent results they received in the analysis; they all received more than 95% of the total points possible. Many organizations were considered to have above-average reporting: of the 55 participants, one in three organizations fulfilled more than 90% of the criteria set out in the catalogue. The level of reporting has improved considerably since the previous competition in 2010: three in four organizations are now fulfilling more than 75% of the requirements in the catalogue of criteria. By comparison: when the Transparency Awards were first launched in 2005, organizations had to receive just 60% of the total points possible to grab the top spot in the rankings. The requirements set out in the catalogue of criteria have since been continually made tougher. But it is not just the average level of reporting that has risen considerably over the years. The number of organizations given top marks has also increased significantly: this year, close to one in three participants earned excellent marks, fulfilling over 90% of our requirements.

                          

Praise for the Transparency Award:

What effect has the Transparency Award had since 2005?

“Reporting among numerous NGOs has seen lasting improvements. Thanks to the publication of these reporting guidelines for non-for-profit organizations, all NGOs can set realistic reporting goals, even those which are not being considered for the prize. The quality of reporting has significantly improved since 2005.”

Dr. Friedrich Haunert, Transparency International e.V. and jury member for the 2012 Transparency Award

What effect has the Transparency Award had since 2005?

“The Transparency Award has motivated many large German charitable organizations to check their reporting in terms of openness, up-to-dateness and validity and especially to audit their financial reporting. Thus this initiative has contributed to more transparency and auditable reporting among the large German aid organizations. This development towards improved information policies pleases us greatly as an umbrella association for donation-funded organizations whose members time and again are awarded this merit.”

Daniela Felser, director of the Deutscher Spendenrat e.V.

What does the award mean for your organization?

“Since our founding, being as transparent as possible has always been a self-evident core principle of Children for a Better World e.V., in all our activities. We are glad that our engagement is being recognized with the Transparency Award and is once again receiving greater visibility.”

Dr. Florian Langenscheidt, chairman of the board of Children for a Better World e.V.

What does the award mean for your organization?

“Transparency is the cornerstone of our donor’s trust. For us it is especially important to report our activities in a traceable way. Our thanks go out to our sponsors and donators for their ongoing trust, and together with them we are pleased to receive this accolade. It shows us that we are on the right path.”

Volker Pohl, management board member of Plan International Deutschland e.V.


 

Only available in German

Kriterienkatalog 2012

Kriterienkatalog 2012

Der Kriterienkatalog wurde grundlegend überarbeitet, inhaltliche Änderungen finden sich vor allem in Dimension 3 - hier wird verstärkt Wert auf eine transparente Darstellung der Ziele und Strategie sowie der Wirkung der Organisation in der Gesellschaft gelegt:
Hier finden Sie die Kurzversion sowie eine ausführliche Version des Kriterienkataloges.

Weitere ergänzende Dokumente für Fragen der Rechnungslegung

Hier finden Sie einen Gliederungsvorschlag Rechnungslegung sowie Beispiele zum IDW RS HFA 21.

Gewichtung der einzelnen Kriteriendimensionen

Gewichtung der einzelnen Kriteriendimensionen

Die im Kriterienkatalog aufgeführten Dimensionen fließen bei der Analyse mit wie folgt in die Gesamtwertung ein:

  1. Allgemeine Angaben zur Organisation (Faktor 2)
  2. Verfügbarkeit und Kommunikationswert der Berichterstattung (Faktor 2)
  3. Informationen über Ziele, Strategie und Tätigkeit der Organisation (Faktor 3)
  4. Finanzielle Berichterstattung der Organisation (Faktor 3)
  5. Governance der Organisation (Faktor 3)
  6. Informationen über Planungen und Perspektiven der Organisation (Faktor 3)

Teilnahmebedingungen

Teilnahmebedingungen

Um den Transparenzpreis bewerben können sich Organisationen in Deutschland, die

  • nachweislich gemeinnützig anerkannt sind,
  • im Jahr 2011 Einnahmen im ideellen Bereich von mindestens 500.000 Euro nachweisen und
  • das Testat eines Abschluss- oder Rechnungsprüfers vorweisen können.

Darüber hinaus gibt es keine formalen Teilnahmebeschränkungen.

Unterlagen

Unterlagen

Eingereicht werden sollten Unterlagen, die die Berichterstattung der jeweiligen Organisation nach Maßgabe des aktuellen Kriterienkatalogs 2012 nachvollziehbar zeigen. Der Kriterienkatalog steht mit ergänzenden Dokumenten auf dieser Seite als Download zur Verfügung.

Unterlagen können wie folgt eingereicht werden:

  • In Form eines oder mehrerer zusammenhängender Dokumente, zum Beispiel des Jahresberichts 2011 sowie ergänzenden Informationen, die für die im Kriterienkatalog abgefragten Informationen relevant sind. Sofern Links zu weiterführenden Informationen im Internet eingereicht werden, sollten diese eine direkte Verlinkung auf die betreffenden Seiten darstellen und und mit einem Verweis auf betreffende Kriterium versehen sein.
  • Sofern eine Organisation kein zusammenhängendes Dokument in Form eines Jahresberichtes erstellt, kann eine Zusammenstellung relevanter Links per Mail erfolgen. Diese sollten nach der Systematik des Kriterienkatalogs aufgeführt werden, jeweils direkt auf die betreffende Seite verweisen und das entsprechende Kriterium nennen. Andernfalls ist eine systematische Analyse der Berichterstattung durch das Analyseteam nicht möglich.