Analýza transparentnosti spolků v České republice

Abstract

The aim of the bachelor thesis was to find out, based on the analysis, whether societies fulfil their legal obligation to publish information in the public register and evaluate the voluntarily provided information on their website. The analysis is carried out on a sample of 70 sports organizations randomly selected from the public register. Analysis of the public register examines whether financial statements for the years 2014, 2015 and 2016 were published. Website analysis examines whether organizations have a website and what information is provided on this site. 17.1 % of the selected sample published a complete financial statement or an overview of assets and liabilities for 2014. In 2015, this figure rose to 21.4 %. In 2016, the transparency rate was reduced to just 12.9 %. 33 societies, that is less than 50 % of the sample surveyed have website.