RT info:eu-repo/semantics/article
T1 The Complex Relationship between the Board and Web Transparency in Nonprofit Organizations
A1 Benito Esteban, Clara I.
A1 Elvira Lorilla, Teresa
A1 García Rodríguez, Íñigo
A1 Romero Merino, María Elena
K1 Board
K1 Transparency
K1 Governance
K1 Nonprofit organizations
K1 Expertise
K1 Economía
K1 Economics
K1 Gestión de empresas
K1 Industrial management
AB 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.
PB Springer Nature
SN 0957-8765
YR 2023
FD 2023-04-14
LK http://hdl.handle.net/10259/9243
UL http://hdl.handle.net/10259/9243
LA eng
NO 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).
DS Repositorio Institucional de la Universidad de Burgos
RD 11-jul-2024