Governança corporativa no terceiro setor: análise das práticas adotadas por uma organização da sociedade civil situada em Maceió

Abstract

This study aims to analyze the corporate governance practices adopted by a third sector organization. Corporate governance directly contributes to the development of the management model and transparency in non-profit organizations, improves efficiency and builds a relationship of trust with donors, beneficiaries and other interested parties. The methodology used in this work is characterized by being qualitative, descriptive and case study, whose data collection took place from primary sources (structured script interview carried out with the administrative director of an NGO in Maceió) and secondary sources (through documents and reports made available by the organization). From the analysis carried out, it was possible to note that the institution is committed to good governance practices in its management model, which has been marked by transparent, equitable and sustainable actions. It was concluded that it is possible for corporate governance to also be applied efficiently in third sector entities and that adherence to these practices becomes increasingly urgent for these institutions.