Abstract

The most practical way for non-profit organizations (NPOs) to present themselves as transparent and practicing good governance is through the voluntary web-disclosure of information. However, without an understanding of what constitutes responsible reporting practices and how best to present information, NPOs may fail to meet public expectations and even regulating agencies. This article reports the findings of a two-phased analysis of the macrostructure and linguistic choices made in the web-disclosure of award-winning NPOs. The obligatory and optional sections within NPO web-disclosures were identified before an examination of linguistic choices was carried out to understand how NPOs discursively construct an identity that legitimizes their place within the broader social realm. The findings present the macrostructure of NPO websites, and reveal the use of lexico-grammatical resources to convey attitude and engage with the public. The findings serve to inform NPOs about key considerations for communicating with stakeholders through effective web-disclosure practices.