A Brief History of CSO Transparency in Brazil

Brazil began to push for nonprofit transparency in the late 20th century and, most notably, in the 1990s and early 2000s during a period of democratization, modernization and accountability. The 1988 Constitution set out principles for public administration—including legality, impersonality, morality, and efficiency—which influenced transparency across sectors. The growth of CSOs in the 90s lead to Federal Law 9.790/1999 or the "Law of Social Organizations," and the Public Interest Civil Society Organizations (OSCIPs) designation, with criteria for certification, including transparency and accountability requirements for operations and financial management.

Also, during the 2000s, Brazil engaged with global transparency movements such as the International Aid Transparency Initiative (IATI) and the Open Government Partnership (OGP) while its national regulations proceeded. Complementary Law 101/2000 (Fiscal Responsibility) indirectly influenced CSOs by creating a culture of accountability and financial disclosure in public finances; Federal Law 10.406/2002 (Civil Code) introduced specific provisions requiring associations and foundations to keep transparent financial records and allow for greater public scrutiny; and, Federal Law 12.527/2011 (Access to Information) granted citizens the right to access financial and operational information held by public authorities and publicly funded organizations, including CSOs—and the ability to ensure it is disclosed.

In the 2010s, along with the rise of digital platforms and social media, CSOs began using websites, social media, and online reporting to share information, while the Brazilian government and watchdog organizations became more active in monitoring and promoting CSOs transparency. Based on extensive dialogue and consultation, Brazil adopted a new regulatory framework in 2014 under Law 13.019/2014, giving CSOs the ability to partner with public entities to implement activities in the public interest. This law was recently updated in the name of inclusion, impact and transparency.

As this process of improving regulatory frameworks and technological capabilities continues, CiSoRise remains committed to making a major contribution to the evolution.