Transparency

Transparency – one of EuroNatur’s important tenets

A swallowtail sits on a hand in the backlight.
© Aris Giannoukos

We are responsible stewards of the resources entrusted to us. This includes full and comprehensible financial reporting and how we deal with potential risks. Information on these topics can be found on this page and the two related sub-pages (see right-hand column). The latest financial statements are also published on the Annual Report page.

 

DZI Seal of Approval - We deserve your trust!

Logo of the German Central Institute for Social Issues: Your donation reaches its destination!

Every year since 2006, EuroNatur has been awarded the seal of approval offered by the renowned German Central Institute for Social Issues (DZI). Since 2004, applications have been open to all organisations that collect donations (previously only institutions running social programmes). EuroNatur is one of the first nature conservation organisations to be awarded the seal. The seal is awarded for one year at a time, following an in-depth audit that examines not only the organisation’s accounting, but also the fulfilment of statutory purposes and the fundraising integrity.
The criteria for the award of the donation seal can be summarised as follows:

  • truthful, clear and factual advertising in words and images,
  • verifiable, economical and statutory use of funds in compliance with relevant tax regulations, clear and understandable accounting,
  • audit of the annual financial statements and corresponding submission to the DZI,
  • internal monitoring of the management body by an independent supervisory body,
  • no bonuses, commissions or profit sharing are paid for fundraising.

So you can be sure that your donation will go a long way to protect wildlife and their habitats, and make a real contribution to conserving the natural resources on which human and animal welfare depend.
To the DZI Website (German only)

Auditing

For many years now, EuroNatur has voluntarily undergone an annual audit by a firm of accountants. The audit includes i.a. the balance sheet, the profit and loss account, the accounting and valuation methods and the management report for the financial year.

In 2024, EuroNatur once again voluntarily submitted to an audit of its annual accounts by an auditor. The auditing and tax accounting firm WISTA AG audited EuroNatur Foundation’s 2024 annual accounts in accordance with Par. 317 ff. of the German Commercial Code (HGB) and in accordance with the accepted standards for the review of financial statements as set out by the Institute of Public Auditors in Germany (IDW) and endorsed the accounts with an unqualified audit certificate.

Ethics Signet of the German Fundraising Association (Deutscher Fundraising Verband e.V.)

Ethics signet of the German Fundraising Association

EuroNatur is a member of the German Fundraising Association (DFRV) and is committed to the "19 Basic Rules for Good, Ethical Fundraising Practice" and the "Charter of Donors' Rights". Details can be found on the DFRV website (German only).

 

Initiative for transparency in civil society

Logo of the Transparent Civil Society Initiative

EuroNatur has also been a signatory to Transparency International Germany’s “Initiative Transparente Zivilgesellschaft” (Initiative for transparency in civil society) for many years. Signatories to the initiative voluntarily commit to publishing ten particular items of information about their organization on their homepage. These include i.a. their statutes, the names of essential decision-makers, and information on how they are funded, how they use their funding, and their personnel structure.
Link to the Initiative Transparente Zivilgesellschaft website (German only).

 

  • 1. Name, location, address and year founded:

    EuroNatur (European Nature Heritage Fund) 
    Location: Radolfzell
    Address: Westendstr. 3, 78315 Radolfzell, Germany
    Year founded: 1987

  • 2. Full constitution and information on the goals of our organisation

    The EuroNatur foundation’s goal is not only to protect nature but also to promote the ecological development of the rural areas in question. Because without taking serious consideration of the needs of the population, it will not be possible to achieve success in conserving natural resources over the long term. This is why EuroNatur always works closely with local partner organisations and the people on site.

    Regional development and nature conservation go hand in hand in this, creating more jobs and improved quality of life.

    Here you can find out more about our Mission & Mode of Operation.

    Download our constitution as PDF here (310 kb).

  • 3. Information on tax relief

    The notice of exemption granted by the Singen tax authority on 20.03.2026 (St. Nr. 18153/25263), grants us exemption from corporation tax, in accordance with § 5 para. 1 no. 9 of the German Corporation Tax Act, and from trade tax, in accordance with § 3 no. 6 of the German Trade Tax Act, for the year 2024 in consideration of our role in the furthering of science, adult education and  the conservation of animals, nature, the landscape and the environment.

  • 4. Names and roles of key decision makers

    President: Prof. Dr. Thomas Potthast

    Vice president: Dr. Anna-Katharina Wöbse

    Member of steering committee: Dr. Elsa Nickel

    Member of steering committee: Jörg Nitsch

    Member of steering committee: Prof. Dr. Hubert Weiger

    Member of steering committee: Prof. Dr. Hannes Knapp

    Chief executive: Gabriel Schwaderer (Radolfzell)

  • 5. Report of activities

    The report of our activities can be found in the Annual Report.

  • 6. Staffing structure

    EuroNatur employs 15 full-time and 16 part-time staff. The members of the steering committee and the board of trustees act in an honorary capacity.

  • 7. Information on the source of funds

    Information on the source of funds can be found in our Annual Report.

  • 8. Information on the allocation of funds

    Kreisdiagramm zur Veranschaulichung der prozentualen Mittelverwendung für Programmausgaben, Werbung und Öffentlichkeitsarbeit, Verwaltung sowie Vermögensverwaltung und wirtschaftlicher Geschäftsbetrieb im Geschäftsjahr 2023

    Information on the allocation of funds can be found in our Annual Report.

  • 9. Affiliations with third parties under company law

    EuroNatur Service GmbH is a 100% subsidiary of the EuroNatur foundation.

Funding principles and use of funds

  • Capital investment based on environmental and ethical criteria

    EuroNatur Foundation’s foundation capital now amounts to almost EUR 7.95 million. Moreover, EuroNatur Foundation holds assets of approximately EUR 2.17 million in trust for the benefit of three non-autonomous foundations. In keeping with the organization’s philosophy, investment decisions are based on environmental and ethical criteria. Both inclusion and exclusion criteria are applied to these decisions. As a minimum, investment products are not considered if they invest in companies involved in nuclear power, agrochemicals, weapons, genetic engineering, pornography, alcohol, tobacco, the motor industry, the oil and coal industries, airline companies, or if they are invested in government bonds in nations practicing capital punishment, actively driving forward nuclear energy, or which are considered corrupt. Our main financial service providers for asset management purposes in 2024 were the Bank Vontobel Europe AG, Munich Branch, and the V-BANK AG in Munich, Germany. We manage a large part of the assets ourselves and also consult with an independent financial advisor on a fee basis. 

  • System of remuneration

    The Foundation is organized in three departments: Conservation, Communication and Administration. These departments provide for the following functional levels: Administration/Communication I-III, Project Assistance, Project Management I and II (Conservation), Policy Assistant, Policy Officer, Senior Policy Officer, and Head of Department. Remuneration bands have been set for each of the Levels, extending 20% either side of the mid-point. In 2024, the mid-point of the remuneration bands was as follows: Administration/Communication I: € 49k, Administration/Communication II: € 53k, Administration/Communication III: € 63k, Project assistance: € 45k, Project management I: € 57k, Project management II: € 67k, Policy Assistant: € 45k, Policy Officer: € 55k, Senior Policy Officer: € 65k, Head of Department: € 71k.

    In 2024, the Executive Director received an annual remuneration package of € 108k gross. Without exception all members of the Presiding Committee and the Board of Trustees act in a voluntary capacity and only receive reimbursements for cost incurred, but no flat-rate expense allowances.

  • Advertising and donor information

    Six times a year EuroNatur Foundation sends out information to its donors to keep them in touch with ongoing projects and request support for concrete endeavours. Similarly, support for individual projects is solicited, and information provided, through the organisation's website at www.euronatur.org, the digital EuroNatur newsletter and emailings. In addition, regular donors receive the EuroNatur magazine four times a year as well as topical project reports containing comprehensive information and reports on current developments in the projects. In 2024, EuroNatur Foundation conducted its own donor liaison and fundraising. In addition to printers and EuroNatur Service GmbH, the following external service providers were commissioned for marketing and fundraising activities: Agentur Socialmind, Agentur Nerd Solutions, Agentur Neun GmbH, Agentur Deutsche Fundraising Company.

  • Impact monitoring and impact analysis

    One of the most important tenets of EuroNatur’s work is the efficient deployment of funds entrusted to us by our donors and by the organizations (both governmental and non-governmental) that support our work. Systematic planning of activities and comprehensive impact monitoring are preconditions to the efficient use of funds.

    EuroNatur Foundation takes both a supportive and an operative role. For projects undertaken by EuroNatur in cooperation with its partner organizations, and which in most instances are in receipt of third-party financial support (from both governmental and non-governmental sources), EuroNatur reports back in detail to the financial backers. Impact monitoring already begins at the stages of project development and project application. EuroNatur develops projects based on comprehensive situational analysis and needs assessments. Together with our partners we formulate the overall objectives and prepare project applications based thereon. These can only attract funding if the objectives are clearly set out and if activities are proposed that serve to meet these objectives. Evidence of the use of funds must include comprehensive evaluations of the achievement of set objectives as well as rationales for potential changes in or adjustments to activities or even objectives. In order to receive grants from EuroNatur, applicants must present cohesive project designs in keeping with the principles set out above. The partner organization’s reports are subject to comprehensive evaluation by EuroNatur and our project managers regularly visit the project areas to discuss the projects’ progress – as long as there is no pandemic that prevents travel. 
    Both positive developments and difficulties arising are assessed in order to allow for procedural adjustments to be made and to learn lessons for the future. Progress reports document project development up to the point of the projects’ completion. 

Dealing with potential risks

For a non-profit foundation, EuroNatur Foundation’s capital stock is relatively slim. Therefore the organization is urgently dependent on donations and third-party grants so as to be able to discharge its mandate as an advocate of nature in Europe. We are aware of the fact that with this funding  comes great responsibility and day in, day-out we work towards using the funds as efficiently as possible. Due to differences in legal systems, language barriers and potentially greater corruption risks, the manner in which these grants and donations are passed on to partner organizations abroad is also a sensitive issue, one that is predicated on a very good network of contacts built up over many years. Moreover, a multi-level control system is essential for the correct assessment of and effective response to risks. Risk mitigation measures must also be adopted for capital investments.

 

Potential risks and the measures we take to avert them

  • Financial and economic crises

    The cost of living remains high for everyone following the significant impact of the Covid-19 pandemic, ongoing geopolitical tensions, and the consequences of the energy price crisis. When investing money, it is becoming increasingly difficult to strike the right balance between security and returns. The most important thing to guide us on this journey: EuroNatur Foundation invests equity in a way that poses as little risk as possible, applying ethical and ecological criteria while offering good returns. Moreover, we build up reserves in order to compensate for possible fluctuations in revenue. For any necessary depreciation of fixed assets, we have built up a special reserve for gains from transactions in recent years. We are using this reserve to offset losses from the disposal of financial assets in 2024.

  • Lack of competent and trustworthy partner organizations

    EuroNatur Foundation has very consciously not opted for a Europe-wide network of offices with full-time employees, thus eliminating considerable administrative expenditure. We are primarily concerned with cooperating with existing conservation organizations that are well connected in their local areas and are successful in their endeavours. In many countries of southern and eastern Europe, non-profit, independent conservation organizations are few and far between. The lack of competent and trustworthy partners limits our options. It is for this reason that EuroNatur invests in the systematic development and strengthening of civil society in southern and eastern Europe. EuroNatur’s project work is always predicated on cooperation with a local partner organization. If there is no such partner organization in a particular region, it is reason enough for EuroNatur not to engage.

  • Misappropriation of funds

    We have self-imposed strict rules on budgetary control. All outward payments are checked for mathematical and factual correctness. Payment orders are always subject to the “Two-man rule”. Target-performance comparisons are carried out on a monthly basis, allowing for swift detection of potential irregularities. Our 2024 annual accounts were audited by the independent auditing and tax accounting firm WISTA AG and endorsed with an unqualified audit certificate. 

  • Inefficiencies and ineffectiveness in project work

    We regularly scrutinize our internal processes, which allows us to continuously increase our efficiency. We also analyse the work of our partner organizations and work with them to find possible ways to increase their efficiency and effectiveness. Our partners’ statements of expenditure are checked by the project liaison person for factual accuracy and by the accounting department for financial accuracy. All statements of expenditure are submitted to the managing director for approval prior to funds being released. In order to increase the efficiency of our work we conduct staff development and training, in terms of both content and methodology, for ourselves and our partners on an ongoing basis. 

News