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.
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