Digital Transparency Deficit: Assessing Online Accountability Practices of Lebanese NGOs

Abstract

The internet has become a key tool for nonprofit transparency, especially in contexts where formal regulatory oversight is weak. This paper explores how nonprofit associations in Lebanon use their websites to communicate transparency and demonstrate accountability. Through an exploratory content analysis of 196 active websites, the study assesses whether Lebanese associations disclose information about their mission, governance, finances, and stakeholder engagement. The results show that while most associations provide basic descriptive details and maintain online communication channels, they rarely publish financial statements, governance documents, or performance reviews. This limited online transparency reflects both structural constraints, like an outdated legal framework and fragmented donor requirements, and organizational choices. The paper underscores the implications of these gaps and offers recommendations to enhance digital transparency and strengthen accountability practices among Lebanese NGOs.