摘要:The Codes of Best Practices have turned into rules that any organization trying to improve its governance performance must fulfil. However, the automatic adherence to these recommendations does not always drives to an increase of the results. Our study shows how in heterogeneous sectors, as the foundational one, not only the board of trustees is differently composed according to the entity’s characteristics but also its influence on the organizational efficiency is dissimilar.
其他摘要:The Codes of Best Practices have turned into rules that any organization trying to improve its governance performance must fulfil. However, the automatic adherence to these recommendations does not always drives to an increase of the results. Our study shows how in heterogeneous sectors, as the foundational one, not only the board of trustees is differently composed according to the entity’s characteristics but also its influence on the organizational efficiency is dissimilar.