2026-04-19T04:45:22Zhttps://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. 87162644-ad86-4716-ba67-105d5f0f9279 600 Elvira Lorilla, Teresa f2648728-2444-4ed4-8d12-fde9e15a109a 600 García Rodríguez, Íñigo 215 600 0000-0003-2662-8018 Romero Merino, María Elena 675 600 0000-0003-0920-4950 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 THUMBNAIL Benito-voluntas_2024.pdf.jpg Benito-voluntas_2024.pdf.jpg IM Thumbnail image/jpeg 4712 https://riubu.ubu.es/bitstream/10259/9243/4/Benito-voluntas_2024.pdf.jpg 3378c1d54139776947de7c776497d070 MD5 4 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/9243/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 908 https://riubu.ubu.es/bitstream/10259/9243/2/license_rdf 0175ea4a2d4caec4bbcc37e300941108 MD5 2 ORIGINAL Benito-voluntas_2024.pdf Benito-voluntas_2024.pdf application/pdf 287510 https://riubu.ubu.es/bitstream/10259/9243/1/Benito-voluntas_2024.pdf c0c696497d40ebfee060333584aa5f5a MD5 1 10259/9243 oai:riubu.ubu.es:10259/9243 2024-06-13 02:05:14.005 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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