Lavado de capitales y filantropía: cómo enfrentar la corrupción en un sector vulnerable

Abstract

The investigation analyzed the use of philanthropy as a means for money laundering, corruption and fraud, highlighting the lack of regulation and transparency in the sector. Its objective was to identify and prioritize effective strategies to eradicate these illicit practices. A mixed methodology was used that combined an exhaustive documentary analysis of reports and academic studies, and the application of the TOPSIS multi-criteria method, which made it possible to evaluate alternatives based on the opinion of experts in finance, regulation and technology. Among the results, recurring tactics were identified such as the creation of fake foundations, the manipulation of crowdfunding platforms and the use of artificial intelligence to design fraudulent campaigns. Emblematic cases included diversions of funds during global emergencies, such as the Australian wildfires or the COVID-19 pandemic, evidencing deficiencies in oversight mechanisms. The study revealed that regulatory opacity and implicit trust in charities facilitate these crimes, affecting public trust and limiting the positive impact of philanthropy. Recommendations include strengthening legal frameworks, implementing advanced technologies for tracking funds, and promoting independent audits that ensure accountability. The relevance of this work lies in its contribution to the creation of a more transparent and efficient philanthropic system, in a context where digitalization and globalization have expanded opportunities for both genuine altruism and the commission of financial crimes.