Analýza transparentnosti hospodaření nadací v České republice

Abstract

This diploma thesis deals with the issue of transparency of foundations in the Czech Republic from the point of view of the publication of financial statement documents in the Collection of documents of the Public Register and on the websites of foundations. The theoretical part of the thesis describes the non-profit sector, individual entities of the non-profit sector and financial statement documents. In the practical part of the work, 60 randomly selected foundations and their publication in 2018-2021 are analyzed. In the thesis, it was found that compliance with the publication of financial statements and annual reports is at a very low level.