Uma Breve História da Transparência das ONG / OSC no Brasil
Brazil began advocating for transparency among non-profit organizations in the late 20th century, particularly in the 1990s and early 2000s, during a period of democratization, modernization, and accountability. The 1988 Constitution established principles for public administration—including legality, impartiality, morality, and efficiency—which influenced transparency across sectors. The growth of NGOs/CSOs in the 1990s led to the Federal Law 9,790/1999, known as the "Social Organizations Law," and the designation of Civil Society Organizations of Public Interest (NGOs/OSCIPs), with certification criteria that included transparency and accountability requirements for operations and financial management.
Additionally, during the 2000s, Brazil engaged with global transparency movements, such as the International Aid Transparency Initiative (IATI) and the Open Government Partnership (OGP), as its national regulations progressed. The Fiscal Responsibility Law (Complementary Law 101/2000) indirectly influenced NGOs/CSOs by creating a culture of accountability and financial disclosure in public finances. The Federal Civil Code (Law 10,406/2002) introduced specific provisions requiring associations and foundations to maintain transparent financial records and allow for greater public scrutiny. The Federal Access to Information Law (Law 12,527/2011) granted citizens the right to access financial and operational information held by public authorities and organizations receiving public funding, including NGOs/CSOs, and ensured that such information would be disclosed.
In the 2010s, with the rise of digital platforms and social media, NGOs/CSOs began using websites, social media, and online reports to share information, while the Brazilian government and oversight organizations became more active in monitoring and promoting transparency within the NGO/CSO sector. Based on extensive dialogue and consultation, Brazil adopted a new regulatory framework in 2014 under Law 13,019/2014, giving NGOs/CSOs the capacity to partner with public entities to implement public interest activities. This law was recently updated in the name of inclusion, impact, and transparency.
As the process of improving regulatory frameworks and technological capabilities continues, Impactodo remains committed to making an important contribution to this evolution.
Ter um selo de transparência para ONGs é vital para assegurar confiança e legitimidade no setor social. Ele comprova que a organização adota práticas éticas e responsáveis, além de garantir que os recursos captados são usados de forma eficiente. Esse reconhecimento não apenas atrai mais doadores, mas também fortalece parcerias e amplia o impacto das iniciativas.
