In this article, authors Nason Maani, Emily Adrion and Jeff Collin analysed data from funding disclosures made by the WHO Foundation between May 2020 and December 2023.

The results show low and declining levels of transparency over time. During the last two reporting periods, a significant majority of funding received fell under anonymous donations over 100,000 USD. Donors that were disclosed included pharmaceutical companies, private philanthropic foundations, social media companies, medical device companies, and banking/finance companies.

These low levels of transparency potentially expose the WHO Foundation, and by extension the WHO, to risks of perceived reputational damage or undue influence.

Introduction. The WHO Foundation (WHOF) was established in 2020 with the stated aim of broadening the donor pool to the WHO. Academics and civil society actors raised concerns regarding the potential nature and source of contributions from commercial actors with a conflict of interest, particularly regarding the central role of commercial determinants of health in contemporary global health challenges. However, to date, little is known regarding the nature of donations to the WHOF. This analysis sought to examine the transparency and patterns of donations received by the WHOF based on the Foundation’s own disclosures.

Methods. Data was extracted from funding disclosures data made available by the WHOF on its transparency page. Donations were analysed descriptively by year, donor type, amount and earmarked programme. Sankey diagrams were constructed to illustrate the magnitude and flow of funds by donor type to the specific WHO programmes for which the donated funds were earmarked. Levels of transparency were assessed for each reporting period based on the A–E ‘Who Funds You’ transparency scale used by Open Democracy.

Results. Since its launch until the end of 2023, the Foundation disclosed total donation receipts of US$82 783 930 overall, of which US$39 757 326 (48%) was characterised as anonymous donations over US$100 000. The proportion of anonymous donations over US$100 000 increased year on year, alongside named donations from charitable foundations such as the Bill and Melinda Gates Foundation, social media companies, medical device companies, banking/finance and pharmaceutical companies. The largest proportion was earmarked for ‘WHO Foundation Operational Support’. The WHOF was assessed a ‘B’ transparency rating for the first reporting period, falling to a ‘D’ (less than 50% of donations by value disclosed) in the 2022 and 2023 calendar years.

Conclusions. This analysis finds that current levels of donor transparency are low, potentially exposing the WHOF—and by extension the WHO—to risks of perceived reputational damage or undue influence. These risks are assumed for financial contributions that, to date, have been relatively modest and follow donor, rather than WHO, priorities.