Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the web sites of NFP organisations. Findings –...