FINANCIAL INDEPENDENCE, INTEGRITY AND FUNDING POLICY

World 3.0 Foundation

1. Institutional Independence

World 3.0 Foundation operates as an independent, policy-oriented analytical entity.
All programmatic, analytical and advocacy decisions are made autonomously, without influence from funding sources.

2. Scope and Definitions

This policy applies to all forms of funding, including donations, grants, sponsorships, in-kind contributions and indirect financial support.

A “related entity” is defined as any entity that:

  • is directly or indirectly linked through ownership or control,
  • operates under a shared ownership structure,
  • acts in the interest of an entity within the scope of the Foundation’s analytical or regulatory focus.

3. Prohibited Funding

The Foundation does not accept funding from entities whose activities:

  • are subject to the Foundation’s analysis,
  • may reasonably become subject to future analysis,
  • fall within the scope of the Foundation’s regulatory or advocacy work.

This restriction also applies to indirect funding and intermediary structures.

4. Principle of Non-Influence

All funding must be strictly unconditional.

The following are not permitted:

  • thematic or sector-specific sponsorship,
  • funding earmarked for specific reports, projects or areas of analysis,
  • any formal or informal arrangements that may influence analytical outputs,
  • pre-publication consultation of reports or findings with donors.

5. Due Diligence Procedure

All funding is subject to internal due diligence, including:

  • identification of the donor and ownership structure,
  • assessment of sectoral and regulatory exposure,
  • evaluation of potential conflicts of interest.

The Foundation reserves the right to decline funding without providing justification.

6. Return of Funds

If a funding source is identified as non-compliant with this policy:

  • the funds are subject to mandatory return,
  • the return is executed without undue delay, no later than 30 days from the identification of the issue,
  • the qualification of the funding as non-compliant is determined by the Management Board,
  • the case is documented and archived internally,
  • the Foundation may disclose the return in the interest of transparency.

7. Enhanced Transparency

  • all donations exceeding PLN 20,000 (or equivalent in EUR) are publicly disclosed in the annual financial report,
  • aggregated data on funding sources may be published,
  • detailed information on funding sources may be provided upon justified request, subject to applicable law,
  • the Foundation publishes an annual statement on the absence of conflicts of interest.

8. Conflict of Interest Management

Members of the Management Board and team members:

  • are required to disclose any actual or potential conflicts of interest,
  • must not participate in decisions involving entities with which they have a relationship,
  • are subject to internal ethical and independence standards.

9. Audit and Compliance

The Foundation may be subject to:

  • independent financial audits,
  • compliance reviews,
  • external evaluation of ethical and governance standards.

10. Entry into Force

This policy enters into force on January 1, 2026

Approved by the Management Board of World 3.0 Foundation