2026-04-19T06:33:16Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/92432024-06-13T00:05:14Zcom_10259_8641com_10259_5086com_10259_2604col_10259_8642
Repositorio Institucional de la Universidad de Burgos
author
Benito Esteban, Clara I.
author
Elvira Lorilla, Teresa
author
García Rodríguez, Íñigo
author
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.
eng
Atribución 4.0 Internacional
Board
Transparency
Governance
Nonprofit organizations
Expertise
The Complex Relationship between the Board and Web Transparency in Nonprofit Organizations
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/9243/1/Benito-voluntas_2024.pdf
File
MD5
c0c696497d40ebfee060333584aa5f5a
287510
application/pdf
Benito-voluntas_2024.pdf