2026-04-19T06:31:55Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/92432024-06-13T00:05:14Zcom_10259_8641com_10259_5086com_10259_2604col_10259_8642

Benito Esteban, Clara I. Elvira Lorilla, Teresa García Rodríguez, Íñigo Romero Merino, María Elena 2024-06-12T09:48:14Z 2024-06-12T09:48:14Z 2023-04-14 0957-8765 http://hdl.handle.net/10259/9243 10.1007/s11266-023-00566-y 1573-7888 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. Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature. This work was supported by UAM—Comunidad de Madrid Research Project for Young Researchers (SI3-PJI-2021-00276). application/pdf eng Springer Nature VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. 2024, V. 35, n. 1, p. 48-60 https://doi.org/10.1007/s11266-023-00566-y Atribución 4.0 Internacional http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess Board Transparency Governance Nonprofit organizations Expertise Economía Gestión de empresas Economics Industrial management The Complex Relationship between the Board and Web Transparency in Nonprofit Organizations info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 35 1 48 60