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    Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10259/9243

    Título
    The Complex Relationship between the Board and Web Transparency in Nonprofit Organizations
    Autor
    Benito Esteban, Clara I.
    Elvira Lorilla, TeresaUBU authority Orcid
    García Rodríguez, ÍñigoUBU authority Orcid
    Romero Merino, María ElenaUBU authority Orcid
    Publicado en
    VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. 2024, V. 35, n. 1, p. 48-60
    Editorial
    Springer Nature
    Fecha de publicación
    2023-04-14
    ISSN
    0957-8765
    DOI
    10.1007/s11266-023-00566-y
    Abstract
    This research analyzes the relationship between board composition and web transparency in nonprofit organizations (NPOs). The board is conceived as a governance mechanism that not only monitors management but also gives voice to all stakeholders and considers accountability—and, more specifically, web transparency—as a key instrument for the NPO’s legitimization. To conduct this study, we manually built a database from the CVs of 793 directors of 67 Spanish non-governmental development organizations and we use fuzzy set comparative qualitative analysis (fsQCA). Our results indicate that board composition (size, independence, gender diversity, and presence of directors with financial or NPOs’ expertise) influences transparency and that, depending on the organizational size and legal form, there are different board configurations that lead to high transparency. Generally, NPOs should include experts in nonprofit sector and more female members on their boards to increase transparency.
    Palabras clave
    Board
    Transparency
    Governance
    Nonprofit organizations
    Expertise
    Materia
    Economía
    Economics
    Gestión de empresas
    Industrial management
    URI
    http://hdl.handle.net/10259/9243
    Versión del editor
    https://doi.org/10.1007/s11266-023-00566-y
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    Documento(s) sujeto(s) a una licencia Creative Commons Atribución 4.0 Internacional
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    Benito-voluntas_2024.pdf
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