What makes nonprofit organizations (NPOs) talk transparently about their connections with businesses on Twitter? Insights from nonprofit-business network portfolios and resource dependencies

Drawing on network portfolio literature and resource dependence theory, this study investigates how a nonprofit's N2B partnership portfolio configurations (i.e., size and industry diversification), reliance on individual donations, and reliance on government grants influence the nonprofit's transparency in disclosing N2B partnerships on Twitter. We manually coded the level of transparency reflected in 911 tweets sent by 81 leading COVID-19 NPOs mentioning 501 companies from March 1 to July 19, 2020. Social network analysis and regression models were performed to answer the research inquiries. Findings indicate that maintaining a large number of business connections is associated with lowered transparency in N2B communication on Twitter, whereas keeping diverse connections with different business industries relates to increased transparency in N2B communication. NPOs with a stronger reliance on government grants signaled more transparency in N2B parentships on Twitter, but the reliance on individual donations did not influence N2B transparency signaling.