Aplicações dos princípios de Governança Corporativa em uma organização do terceiro setor

Abstract

Corporate Governance applied to Third Sector Organizations emerged when these organizations became more relevant to society and began to receive special attention from society, especially from the supervisory bodies, financiers and employees, who began to demand information each time more specific and detailed information about the management of its resources and results obtained. Thus provoking a major change for this sector, which previously had a management characterized by amateurism, moving to a more focused on modern management and control techniques. From this, the Third Sector began to adopt the principles of Corporate Governance adapting them to the particularities of its management. The general objective of this paper was to show how the principles of Corporate Governance are applied in a Third Sector Organization, through a case study at Fundação João Paulo II, which sought to understand how it: promotes transparency, seeks equity, realizes their accountability and what corporate responsibility actions can be identified in their management. The methodology used is characterized by being qualitative, descriptive, bibliographic, documentary and case study. Data collection was performed through primary data, through semi-structured interviews and observation techniques and through secondary data, in the form of documents, reports and files made available by the organization. The treatment and data analysis methodology used was content analysis. The main results obtained indicate that the Foundation studied is very adherent to the principles and good practices of Corporate Governance, which made it a relevant object of study, even so that other organizations can follow its example. Thus, it has been found that this study, in achieving its objectives, has provided an understanding of how a Third Sector Organization can promote transparency, can refine its pursuit of equity, can perform effective accountability, and ultimately how it can develop corporate responsibility actions in the financial, human, social, environmental and reputational spheres.