2023/11/20 by Cristina Ortega‐Rodríguez, Lucía Martín‐Montes, Ana Licerán‐Gutiérrez +2
Business, Management and Accounting · Social Sciences · #Corporate Social Responsibility Reporting #Nonprofit Sector and Volunteering #Public Policy and Administration Research
paper · pdf · doi:10.1002/nml.21598
openalex publication_date 2023/11/20 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/30
Abstract There is widespread acknowledgment of the importance of nonprofit good governance with a need for guidance on different effective mechanisms to increase ethical practices for the whole sector to assist professionals and researchers. This study explores two research questions: (1) What are the main reasons that inspire nonprofit organizations (NPOs) to implement good governance mechanisms? (2) What are the good governance mechanisms conducted by NPOs? The purpose is to serve as a reference and an instrument of reflection for interested NPOs exploring good governance mechanisms to make their accountability work more effective. We used a systematic literature review methodology for identification, selection, and analysis of published research on nonprofit good governance. A set of 89 articles published until 2021 was analyzed, and a new classification that identified 3 lines and 13 sublines of research was provided. Our results show that a variety of internal mechanisms and international third‐party initiatives are underpinned by the need to adhere to standards of ethics and honesty.