Managers’ perceptions on stakeholders and annual reports of philantropic organizations in Malaysia / Nathasa Mazna Ramli and Solehah Aqilah Md Ali

Based on the accountability perspective, this study examined the perceptions of philanthropic organisation’s managers on a communication channel, namely annual reports. Furthermore, the managers’ viewpoints on stakeholders’ expectations in accountability system are also examined. This study utilised questionnaires which administered to managers of philanthropic organisations in Klang Valley, Malaysia. The findings showed that managers perceived the information related to key activities and performance of the organisations as the most important content in the annual reports. The managers also viewed that annual reports need to have clear mission and purpose that clarifying their values for philanthropy. This study provides an understanding of information to be communicated to the stakeholders and thus might enhance the accountability of philanthropic organisations. Philanthropic organisations have a significant role in meeting the Sustainable Development Goals 2030 Agenda, through increasing the economic prosperity of humanity and society. As non-profit organisations that depend on public funding, effective communication with the stakeholders is crucial to ensure that sustainable development activities can be executed efficiently. This study focuses on the managers of philanthropic organisations in Malaysia.