A influência das práticas do conselho de administração na governança e gestão corporativa de uma entidade sem fins lucrativos vinculada a uma organização religiosa: estudo de caso

Abstract

In today’s landscape, profit-driven organizations coexist alongside entities committed to building a more solidarity-based society, often motivated by psychological, sociological, religious, and ideological values. Within this context, this Master’s research investigates a non-profit organization affiliated with a religious institution, with the aim of understanding the governance and management practices of its Board of Directors. The study is grounded in two classical governance theories: Agency Theory and Stewardship Theory. A qualitative methodology was employed through a single case study, adopting a constructivist, interpretive, and exploratory approach. Data was collected through document analysis, interviews, and direct observation, and was organized using content analysis techniques. The findings reveal a board composed entirely of women religious from diverse educational and professional backgrounds. Although some members lack formal training in management, they have developed tacit knowledge that supports their roles effectively. However, the board’s homogeneity, limited to members of consecrated life, poses challenges to plurality and diversity of perspectives, which are essential for sound governance practices. In light of this, the study presents a series of recommendations to strengthen the organization’s governance, including: ongoing training for board members; drafting of internal regulations; appointment of technical leadership; enhancement of communication channels; inclusion of technical staff in board meetings; definition of transparent decision-making criteria; establishment of a humane dismissal policy; periodic evaluations of the Board; and structured succession planning. This research aims to contribute to the advancement of governance studies in religious organizations characterized by the Catholic ethos, promoting reflections and practices more aligned with the principles of good governance in the third sector.