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

This article uses the agency theory perspective to analyze governance, composed of a set of dimensions and measured by governance factors that influence donations to Brazilian environmental Nonprofit Organizations (NPOs). Data were collected predominantly from the documents available on the Internet...

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Main Authors: Adonai José Lacruz, Alexandre Reis Rosa, Marcos Paulo Valadares de Oliveira
Format: Article
Language:English
Published: FUCAPE Business School 2023-01-01
Series:BBR: Brazilian Business Review
Subjects:
Online Access:http://www.redalyc.org/articulo.oa?id=123075331004
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author Adonai José Lacruz
Alexandre Reis Rosa
Marcos Paulo Valadares de Oliveira
author_facet Adonai José Lacruz
Alexandre Reis Rosa
Marcos Paulo Valadares de Oliveira
author_sort Adonai José Lacruz
collection DOAJ
description This article uses the agency theory perspective to analyze governance, composed of a set of dimensions and measured by governance factors that influence donations to Brazilian environmental Nonprofit Organizations (NPOs). Data were collected predominantly from the documents available on the Internet, and the random sample consisted of 108 observations. We identified governance dimensions through Multiple Correspondence Analysis. From these dimensions, we verified, through Partial Least Squares Structural Equation Modeling, if governance affected donations. It was observed that governance positively affected donations and that public certifications provided to NPOs in Brazil did not moderate the relationship between governance and donations. These results showing that governance helps NPOs to have easier access to the donations market and that public certifications provided to NPOs 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 environments of low regulation.
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institution Kabale University
issn 1807-734X
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publishDate 2023-01-01
publisher FUCAPE Business School
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series BBR: Brazilian Business Review
spelling doaj-art-ab7e7535dc444c5283f09aa7e0506d2e2025-02-06T23:39:34ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2023-01-012015675http://dx.doi.org/10.15728/bbr.2023.20.1.4.ptThe Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit OrganizationsAdonai José LacruzAlexandre Reis RosaMarcos Paulo Valadares de OliveiraThis article uses the agency theory perspective to analyze governance, composed of a set of dimensions and measured by governance factors that influence donations to Brazilian environmental Nonprofit Organizations (NPOs). Data were collected predominantly from the documents available on the Internet, and the random sample consisted of 108 observations. We identified governance dimensions through Multiple Correspondence Analysis. From these dimensions, we verified, through Partial Least Squares Structural Equation Modeling, if governance affected donations. It was observed that governance positively affected donations and that public certifications provided to NPOs in Brazil did not moderate the relationship between governance and donations. These results showing that governance helps NPOs to have easier access to the donations market and that public certifications provided to NPOs 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 environments of low regulation.http://www.redalyc.org/articulo.oa?id=123075331004governancedonationsagency theorynonprofit organizationsenvironmental organizations
spellingShingle Adonai José Lacruz
Alexandre Reis Rosa
Marcos Paulo Valadares de Oliveira
The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
BBR: Brazilian Business Review
governance
donations
agency theory
nonprofit organizations
environmental organizations
title The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
title_full The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
title_fullStr The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
title_full_unstemmed The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
title_short The Effect of Governance on Donations: Evidence from Brazilian Environmental Nonprofit Organizations
title_sort effect of governance on donations evidence from brazilian environmental nonprofit organizations
topic governance
donations
agency theory
nonprofit organizations
environmental organizations
url http://www.redalyc.org/articulo.oa?id=123075331004
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