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Emerging Information and Reporting Issues for Grantmaking Foundations
Information and reporting issues are most present than ever in an accountability context and grantmaking foundations in Canada are part of the development of better practices for the sector. The aim of this paper is to examine emerging information and reporting issues of grant-making foundations. To structure the analysis, a framework based on theory of stakeholders and information flows was developed and some general trends and issues regarding information are discussed before examining a number of forms of reporting, such as tax and regulatory, financial, social, and grantmaking.