Funding Independence Policy

§ 01

Institutional Independence

This principle is not aspirational — it is operational. Independence is not declared after the fact; it is built into the Foundation’s funding structure from the outset. The policies set out in this document are the institutional mechanisms through which that independence is maintained and verifiable.

The Foundation’s credibility rests on the integrity of its analysis. Any arrangement that could compromise — or be reasonably perceived to compromise — the objectivity of that analysis is incompatible with the Foundation’s mandate, regardless of the intent of the parties involved.

§ 02

Scope & Definitions

This policy applies to all forms of financial and material support received by World 3.0 Foundation, including but not limited to:

• monetary donations, one-off or recurring;
• grants from public or private institutions;
• sponsorships of any kind;
• in-kind contributions (goods, services, infrastructure, seconded personnel);
• indirect financial support channelled through intermediary entities.

For the purposes of this policy, a “related entity” is any entity that:

• is directly or indirectly linked to another entity through ownership, control, or contractual dependency;
• operates under a shared ownership structure with another entity;
• acts in the interest of an entity that falls within the scope of the Foundation’s analytical, regulatory or advocacy work — whether or not a formal relationship exists.

The concept of a related entity is interpreted broadly. Formal distance between entities does not preclude a finding of relatedness where substantive links exist.

§ 03

Prohibited Funding

The Foundation does not accept funding from any entity whose activities:

This prohibition applies regardless of the legal form of the contribution and regardless of whether the funding relationship is disclosed or undisclosed. The use of intermediary structures — foundations, trusts, fiscal sponsors, or third-party grant-makers — does not circumvent this policy where the underlying funding source falls within the above categories.

The Foundation applies a precautionary approach: where doubt exists as to whether a funding source falls within the prohibited category, the default is to decline.

§ 04

Principle of Non-Influence

All funding accepted by the Foundation must be strictly unconditional. No arrangement — formal or informal, written or oral — may link financial support to the content, direction, conclusions or timing of the Foundation’s analytical work.

The following are prohibited without exception:

Donors may be acknowledged publicly in accordance with the transparency provisions of § 07. Acknowledgement does not imply endorsement and carries no editorial implication.

§ 05

Due Diligence Procedure

All funding — regardless of amount or source — is subject to internal due diligence before acceptance. The due diligence process includes:

• Donor identification: full legal name, registration details, jurisdiction of incorporation, and — where applicable — beneficial ownership structure, in accordance with applicable anti-money-laundering regulations.
• Sectoral and regulatory exposure assessment: evaluation of whether the donor’s activities fall within or are proximate to the Foundation’s analytical focus.
• Conflict of interest screening: cross-referencing the donor against current and planned analytical work, and against the professional backgrounds of Management Board members and team members.
• Intermediary assessment: where funding is channelled through a third party, the ultimate source of funds is identified and assessed against this policy.

Due diligence findings are documented and archived. The Foundation reserves the right to decline any funding without providing justification to the prospective donor.

For donations exceeding PLN 20,000 or the equivalent in EUR, enhanced due diligence applies, including verification of the donor’s ownership structure to the beneficial owner level.

§ 06

Return of Funds

Where a funding source is identified as non-compliant with this policy — whether at the point of receipt or subsequently — the following procedure applies:

• The Management Board determines the non-compliance and documents the grounds for its finding.
• The funds are subject to mandatory return. Return is executed without undue delay and no later than 30 days from the date on which non-compliance is identified.
• Where full return is not technically possible — for example, where funds have already been disbursed in the ordinary course of operations — the Foundation will return an equivalent amount from its general funds within the same 30-day period.
• The case is documented in full and archived internally for a minimum of five years.
• The Foundation may disclose the return publicly, in the interest of transparency, at the discretion of the Management Board.

Return of funds does not affect any analytical work already completed or published. The Foundation does not alter, withdraw or suppress published analysis on account of a funding dispute.

§ 07

Enhanced Transparency

Transparency is the primary external verification mechanism for this policy. The Foundation applies the following disclosure standards:

• All donations exceeding PLN 25 000 (or the equivalent in EUR at the exchange rate on the date of receipt) are disclosed by donor name and amount in the Foundation’s annual financial report.
• Aggregated data on funding sources by category (individual donors, institutional grants, public funding, other) is published annually.
• Detailed information on individual funding sources may be provided upon justified written request, subject to applicable data protection law and any confidentiality obligations that are themselves consistent with this policy.
• The Foundation publishes an annual statement on the absence of conflicts of interest, signed by members of the Management Board.
• The current version of this policy is publicly available at https://world3zero.org at all times.

§ 08

Conflict of Interest Management

The independence of the Foundation depends not only on its funding structure but on the conduct of the individuals who direct and operate it. The following obligations apply to all members of the Management Board and all team members:

• Disclosure: any actual, potential or perceived conflict of interest — including financial interests, professional relationships, or prior employment — must be disclosed to the Management Board as soon as it arises or becomes apparent.
• Recusal: individuals with a conflict of interest must not participate in decisions, analyses or publications involving the entity in relation to which the conflict exists. Recusal is documented.
• Ongoing monitoring: disclosed conflicts are reviewed annually and updated as circumstances change.
• Independence standards: all team members are subject to internal ethical guidelines that operationalise the principles set out in this policy at the individual level.

The Management Board is collectively responsible for ensuring that conflict of interest disclosures are complete, current, and acted upon.

§ 09

Audit & Compliance

The Foundation is committed to external verification of its financial and governance practices. The following mechanisms apply:

• Independent financial audit: the Foundation’s accounts are subject to independent audit in accordance with applicable Polish law and the Foundation’s statutes.
• Compliance review: adherence to this policy may be reviewed by an independent third party appointed by the Management Board or by a relevant supervisory authority.
• External governance evaluation: the Foundation may participate in external assessments of ethical and governance standards, including evaluations conducted by grant-makers, institutional partners, or civil society monitoring bodies.
• Internal review: this policy is reviewed by the Management Board at least once every two years, or sooner in the event of material changes to the Foundation’s funding environment or analytical scope.

Audit findings relevant to the application of this policy are reported to the Management Board and, where material, disclosed in the annual report.

§ 10

Entry into Force

This policy enters into force on 1 January 2026. It supersedes any prior internal guidelines on funding independence and conflict of interest management.

Amendments to this policy require approval by the Management Board and take effect upon publication on the Foundation’s website. The version number and effective date are updated with each amendment.