The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations

• Autor(a) principal: Lacruz, Adonai
• Data de Publicação: 2021
• Outros Autores: Rosa, Alexandre Reis, Oliveira, Marcos Paulo Valadares de
• Tipo de documento: preprint
• Idioma: eng
• Título da fonte: SciELO Preprints
• Texto Completo: https://preprints.scielo.org/index.php/scielo/preprint/view/1951
• topic: Governança; Doações; Teoria da agência; Organizações não governamentais; Organizações ambientais; Governance; Donations; Agency theory; Nonprofit organizations; Environmental Organizations

This article analyzes governance composed as a set of dimensions measured by governance factors that influences donations with donor restrictions received by environmental Nonprofit Organizations (NPO) in Brazil, under the agency theory perspective. Data were collected through a survey, and the random sample of 108 observations. We identified governance dimensions through Multiple Correspondence Analysis. From these dimensions, it was verified, through Partial Least Squares Structural Equation Modeling, if governance affected donations. It was observed that that governance positively affected donations and that public certifications provided to NPO in Brazil did not moderate the relationship between governance and donations. These results showing that governance helps NPO to have easier access to the donations market and that public certifications provided to NPO do not contribute to increasing donations. These findings are important for practitioners and also to enrich the debate about public policies for the third sector in low regulated environments.