Los códigos de buen gobierno corporativo en las entidades sin ánimo de lucro: en especial en las fundaciones (Codes of good corporate governance in non-profit organizations: especially in foundations)
Keywords:
Non-profit Organizations, Foundations, Corporate Governance, Codes of Conduct, Partnership public-private, fiduciaries, entidades sin ánimo de lucro, fundaciones, gobierno corporativo, códigos de conducta, colaboración público-privada, deberes patronosAbstract
Non-Profit Organizations must deal too with corporate governance problems. Therefore, it can be convenient that these types of Organizations have Codes of Good Corporate Governance in order to achieve an optimum attainment of their purposes of general interest and a higher responsibility and efficiency in the administration of the organization. This necessity makes clear especially in Organizations with partnership public-private. In a Code of Good Corporate Governance must deal several aspects, as transparency, accountability, duties and rights of donors and beneficiaries of the foundation, duties fiduciaries of the board members and directors, and enforcement (including options of private enforcement).
A las entidades sin ánimo de lucro como, señaladamente las fundaciones, también se debe extender la noción de gobierno corporativo. En este sentido, resulta conveniente que las propias entidades se doten de instrumentos internos como puede ser un código de buen gobierno en aras de lograr una óptima consecución de los fines de interés general y una mayor responsabilidad y eficiencia en la administración de la entidad. Esta necesidad se acrecienta en las fundaciones por medio de las cuales se plasma la colaboración público-privada. En un código de esta naturaleza deben tratarse diversos aspectos, entre los que cabe destacar los mecanismos para lograr un mayor transparencia informativa y un mayor control de la fundación, así como la posición jurídica de los colaboradores, beneficiarios y donantes de la fundación. Igualmente, deben abordarse con rigor y profundidad los deberes de los miembros del Patronato, así como de los órganos directivos de la fundación. Asimismo, deben establecerse medidas para conseguir un adecuado cumplimiento de las disposiciones del código de buen gobierno.
DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2043112
Downloads
Downloads:
PDF 93
Downloads
Published
How to Cite
Issue
Section
License
OSLS strictly respects intellectual property rights and it is our policy that the author retains copyright, and articles are made available under a Creative Commons licence. The Creative Commons Non-Commercial Attribution No-Derivatives licence is our default licence, further details available at https://creativecommons.org/licenses/by-nc-nd/4.0 If this is not acceptable to you, please contact us.
The non-exclusive permission you grant to us includes the rights to disseminate the bibliographic details of the article, including the abstract supplied by you, and to authorise others, including bibliographic databases, indexing and contents alerting services, to copy and communicate these details.
For information on how to share and store your own article at each stage of production from submission to final publication, please read our Self-Archiving and Sharing policy.
The Copyright Notice showing the author and co-authors, and the Creative Commons license will be displayed on the article, and you must agree to this as part of the submission process. Please ensure that all co-authors are properly attributed and that they understand and accept these terms.
