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- Title
PRÁTICAS DE GOVERNANÇA CORPORATIVA: O CASO DE UMA ENTIDADE DO TERCEIRO SETOR.
- Authors
CELEGATTI, NATHAN; DA SILVA SOUSA, RAYANE CAMILA; ZEPEDA TORO, PAVEL ELIAS; COLAUTO, ROMUALDO DOUGLAS
- Abstract
The objective of this work is to verify the adoption of good corporate governance practices in a third sector entity in the State of Paraná. The descriptive study, with a quantitative focus, uses the Lolatto index (2016) to measure the adoption of Corporate Governance practices subdivided into dimensions: Structure of the Board of Directors, Compensation, Audit, Strategic Transparency and Investors. From these dimensions, a Corporate Governance Practices Adoption Index -- IAPGC that varies between 0 and 1 is obtained. The result of 0.20 indicated that the analyzed entity has few corporate governance practices implemented. The practices implemented refer to the composition of the Board of Directors, Fiscal Council, Independent Audit and the provision of annual reports with quantitative and qualitative data to stakeholders, in addition to ensuring that all members participate in the general meeting. The entities that make up the third sector have very particular characteristics and peculiarities. Thus, the study contributes to the literature by expanding the discussion on corporate governance practices in the third sector.
- Subjects
CORPORATE governance; BOARDS of directors; FINANCE
- Publication
ConTexto, 2021, Vol 21, Issue 49, p73
- ISSN
1676-6016
- Publication type
Article