Abstract

In recent years the influence of Colombian non-governmental organizations (NCOs) in diverse social sectors of the country has increased. However, the legitimacy of this sector has been undermined by corruption. This distrust has questioned the efficiency of NCOs as social tools. Transparency as a mechanism against corruption and one of the tools that improves the functioning of an organization is considered. There is no doubt that Internet is an essential element in disseminating information to the different stakeholders of the organization.This paper sets out three main objectives: i) the analysis of information disclosure through the Internet of Colombian NCOs, ii) the analysis of the efficiency of these entities in reaching their social goals and, iii) the analysis of the online transparency effect in a greater efficiency of the Colombian NCOs.

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