Governança e disclosure voluntário no terceiro setor: avaliação do Serviço de Tecnologia Alternativa (SERTA) em Glória do Goitá/PE

Abstract

Governance provides direction, monitoring and encouragement, as well as giving organizations more transparency in achieving organizational objectives in a sustainable way. This study analyzed the Governance practices adopted by the Civil Society Organization of Public Interest (OSCIP) called Alternative Technology Service (SERTA), based on the principles and pillars recommended by the Brazilian Institute of Corporate Governance (IBGC), according to the guidelines of the Guia das Best Practices for Third Sector Organizations: Associations and Foundations. The research, of an exploratory and descriptive nature, employed mainly a quantitative approach, combining bibliographical research, primary data collection through a questionnaire and application of a sample research. The questionnaire was answered by 20 members and collaborators of the main unit of OSCIP, located in Glória do Goitá - PE. Based on the data analysis, it was found that the OSCIP of Glória do Goitá - PE adopts the Governance practices recommended by the IBGC (2016), following the Principles of Transparency, Equity, Accountability and Corporate Responsibility, as well as the Pillars related to the Mission, brand name and compliance with the law; Forms of constitution and superior organs; Higher collegiate body: Board of Directors or Board of Trustees; Organizational management or Executive Board; Independent audit; Fiscal Council; Conduct and conflict of interest; in addition to Disclosure of Information. The analysis revealed an average adherence to practices of 88.4% and a median equal to five, the maximum score. Thus, through the use of descriptive statistics, this study demonstrates that SERTA, in the qualification of OSCIP in Glória do Goitá - PE, is in line with the recommended Governance practices, according to the principles and pillars established by the IBGC, showing a commitment solid with transparency, accountability and corporate responsibility within the third sector.