Корпоративное управление и информационная открытость в российских НКО

Прикладная эконометрика. 2021. Т. 62. С. 101–124.

Malakhov D., Jakobson L. I.

According to the NGO theory, the main comparative advantage of these organizations is the high level of trust, provided primarily by the peculiarities of corporate governance and information openness. In Russia, these features of NGOs are still relatively weak, but they are gradually being mastered by the non-profit sector. Based on the data of an all-Russian representative survey of 1001 NGOs, using the exogenous differences in the requirements of the legislation for the organization of corporate governance in different legal forms of NGOs, it is shown that if an NGO at the time of creation has a board of trustees and/or a supervisory board, then it has a statically significant positive effect on the information openness. This result seems to be important in the context of the development of the non-profit sector in Russia.

Keywords: корпоративное управление, Попечительский совет, НКО, corporate governance, прозрачность, открытость, transparency, openness, NGO, board of trustees, supervisory boards, наблюдательный совет

Publication based on the results of: The Monitoring of the state of civil society (Wave 16) (2021)