Financial transparency of religious organizations in building believers’ trust

Abstract

The financial transparency of religious organizations is an important factor influencing their credibility and ability to build the trust of believers. It should be seen not only as an element of management but also as confirmation of the consistency between the values and practices of religious institutions. The aim of the article is to demonstrate the role of financial transparency in the process of building and maintaining trust within religious communities. A triangulation of research methods was employed – namely, a survey, content analysis, and interviews – to provide a multifaceted perspective on the issue. The results indicate that believers’ awareness of financial disclosures is low, with oral communication dominating. However, most respondents expect greater accessibility and transparency. Practices among communities vary widely, ranging from detailed reports to symbolic information, while clergy attitudes range from full openness to caution and moderate transparency. The findings emphasize that financial disclosure strengthens the trust and engagement of believers, but its scope in Poland remains inconsistent and often insufficient. There is a need to develop transparency standards and to better consider the expectations of believers as key stakeholders.