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A first Informational Health Check of the Brazilian Social Good Sphere

Info-biorhythm: how soon Brazil’s leading SGOs make their accounts public

With info-biorhythm Brazil 2026, thedotgood introduces its first Informational Health Check, run over the Brazilian Social Good Sphere.

A funder weighing a grant, a partner preparing an agreement, a journalist checking a claim: each wants a current picture of an organization. Its annual report tells what it does, for whom and to what effect. Its audited financial statements show the resources behind that work. When those documents become public matters.

thedotgood calls it info-biorhythm: how timely and how consistently a Social Good Organization makes its key reporting documents public after its fiscal year-end. It is one dimension of thedotgood‘s Informational Health Check. Brazil is its first national benchmark.

by The [.] Newsroom
From thedotgood's Editorial Desk
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Info-biorhythm in Brazil: six months, on average

We reviewed 33 SGOs listed in thedotgood‘s 2026 Top 100 leading SGOs in Brazil, on fiscal year 2024, using public evidence only: the date each document first appeared on the organization’s own site or public channels.

  • 188 days: audited financial statements public (median, early July).
  • 184 days: annual report public (median, early July).
  • 18 of 33 published their audited statements after six months.
  • 8 of 33 did so within four months.

The time goes before the audit is signed

The auditor typically signs at the beginning of May. Once the audit is signed, publication tends to follow within about two weeks. Most of the time, then, goes into closing the books and completing the audit, not into putting the documents online.

The typical SGO made its audited statements public at day 188, three weeks before the tax filing deadline.

A deadline to file, none to publish

Brazilian nonprofits, including the associations and foundations exempt from income tax, must file their tax return, the ECF, with the Federal Revenue Service by the end of July of the following year. That return is not made public. In the United States, by contrast, the equivalent return, the Form 990, is public by law: anyone can read it. Nothing prevents a Brazilian SGO from publishing its ECF. In practice, very few do. And for most associations and foundations, no law requires the annual report or the financial statements to be published, or sets a date for it.

The calendar makes the point. The typical SGO in the panel made its audited statements public at day 188, three weeks before the tax filing deadline. When an SGO shares its documents, and how soon, is largely its own choice. That choice is what info-biorhythm measures, and it leaves the Brazilian Social Good Sphere a real margin for progress.

FY2024 audited financial statements: 8 SGOs within four months, 7 between four and six months, 18 after six months.
The typical timeline, FY2024 (medians, 33 SGOs): auditor signs at day 122, documents public at days 184 and 188.

Why it matters

Social Good Organizations call for public support and donors. Their discipline in making their key reporting documents public is paramount to making that call a success. It builds trust, and it shows how good they are at using their resources to deliver social profit. That is what it is all about.

As you read the full benchmark, see which SGOs are among the fastest to publish their key reporting documents: Info-biorhythm, Brazil 2026. The legal context is on our Brazil country page, and the method on About info-biorhythm.

What comes next

The USA follows, under the same method. And SGOs in the Brazil panel can still improve their date: if a document first appeared online earlier than we found, send thedotgood the public link.

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