Abstract
The information included in NGOs’ self-regulation mechanisms is crucial for fostering the good behavior and access to information of the sector. This paper reports on a comparative analysis of national self-regulation mechanisms developed in African countries versus initiatives of an international nature. The main findings show that both cases are characterized by initiatives with low levels of control (code of conduct and performance guide). Moreover, significant differences in the information they contain are identified. In this regard, national initiatives mainly present information that reinforces organizational management, while the international initiatives show a greater preference for stressing the need to improve the social mission. The demand for web disclosure is low in both cases with African self-regulations mainly calling for the reactive communication of information concerning organizational strategy. In contrast, international initiatives are more focused on promoting the proactive disclosure of information regarding the organization’s social responsibility and its commitment to improvement.
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