Português

Uma análise crítica dos impactos das boas práticas de governança diante dos mecanismos de gestão das Organizações do Terceiro Setor

Abstract

The article critically analyzes the impacts of good governance practices on Third Sector organizations in Brazil, highlighting the influence of corporate governance on the management of these entities. Initially, it addresses the existing management structures and the importance of governance for the effectiveness of decision-making. It discusses the characteristics of Third Sector organizations, such as associations and foundations, and their management mechanisms, which vary according to their legal nature and specific laws, such as Law 13.019/2014. The research emphasizes the importance of transparency, accountability, and equity in governance practices, as well as presenting a critique on the necessity and appropriateness of introducing corporate models in the social context, warning about the potential loss of autonomy and relevance of the entities. Final considerations emphasize that, although governance practices can contribute to sustainability, the adaptation of managerial models without considering the specificities of the Third Sector can compromise its institutional mission. The issue of executive remuneration is highlighted as a crucial factor for efficient management, promoting the necessary dedication and qualification.