Governança corporativa no terceiro setor: um estudo das organizações da sociedade civil de interesse público do Amazonas

Abstract

The theme of this article addresses Corporate Governance practices in the third sector. In this regard, the objective is to analyze the Governance practices adopted by Civil Society Organizations of Public Interest (OSCIP) in the state of Amazonas, based on the pillars recommended by IBGC (Brazilian Institute of Corporate Governance). The methodology used aimed to adapt the governance principles and pillars listed by IBGC into a questionnaire, divided into parts corresponding to the outlined objectives. The questionnaire was sent to the organizations using the Google Forms tool for data collection, which were then analyzed using content analysis technique. Based on this, with the responses provided by the respondent OSCIPs, a profile of these entities and their leaders was drawn, as well as presenting which Governance practices each one adopts. The results demonstrate the effective adoption of both the principles and pillars of corporate governance by the studied OSCIPs.