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dc.contributor.authorBenito Esteban, Clara I.
dc.contributor.authorElvira Lorilla, Teresa 
dc.contributor.authorGarcía Rodríguez, Íñigo 
dc.contributor.authorRomero Merino, María Elena 
dc.date.accessioned2024-06-12T09:48:14Z
dc.date.available2024-06-12T09:48:14Z
dc.date.issued2023-04-14
dc.identifier.issn0957-8765
dc.identifier.urihttp://hdl.handle.net/10259/9243
dc.description.abstractThis 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.en
dc.description.sponsorshipOpen 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).en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherSpringer Natureen
dc.relation.ispartofVOLUNTAS: International Journal of Voluntary and Nonprofit Organizations. 2024, V. 35, n. 1, p. 48-60en
dc.rightsAtribución 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.subjectBoarden
dc.subjectTransparencyen
dc.subjectGovernanceen
dc.subjectNonprofit organizationsen
dc.subjectExpertiseen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.subject.otherGestión de empresases
dc.subject.otherIndustrial managementen
dc.titleThe Complex Relationship between the Board and Web Transparency in Nonprofit Organizationsen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1007/s11266-023-00566-yes
dc.identifier.doi10.1007/s11266-023-00566-y
dc.identifier.essn1573-7888
dc.journal.titleVOLUNTAS: International Journal of Voluntary and Nonprofit Organizationsen
dc.volume.number35es
dc.issue.number1es
dc.page.initial48es
dc.page.final60es
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


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