Práticas de governança adotadas pelas OSCIPs de microcrédito que atuam no Estado do Ceará

Abstract

This study sought to identify corporate governance practices adopted by Civil Society Organization of Public Interest which operate in the State of Ceara. The research was divided into two phases: literature review and field research. In addition to presenting concepts about the Third Sector, its characteristics and Legal Nature, as well as gather information on codes of best practices and adapting them to the Third Sector. The search was developed mainly based by IBGC's Code, Law of the Third Sector and the methodology Corporate Governance Methodology to Integrated Management of Microfinance - MAESTRO, developed by the Ministry of Labor and Employment. After the study concluded that it is the increased adoption of management practices by these organizations, although many of them also need to optimize the application of that concept. (texto não revisado