Governanca no terceiro setor estudo descritivo exploratorio do comportamento de conselhos curadores de fundacoes empresariais no Brasil
Governance in organizations in the Third Sector is one of the areas in which the theme of governance shows itself to be essential for organizational studies. Within the various types of entities that compose this segment, this thesis focuses on the category of corporate foundations with activities in Brazil. This choice was due to the growing economic importance and, principally, the potential of these organizations in terms of promoters of social development. This organized form of private social investment has the potential of transforming socio environmental realities and collaborating with the advance of the practices of Corporate Social Responsibility. This descriptive exploratory study was done based on four cases: Iochpe Foundation, Itau Social Foundation, Orsa Foundation and Telefonica Foundation. The research is based on documental analysis, interviews of directors, executive superintendents, or staff persons directly involved in the relationship with the board of directors and other consulting organs, and the application of a questionnaire to the members of the board of directors. The objective was to verify if the participants of boards exercise their functions, based on the perspective of expected performance in reference to the following items monitored: determination of mission and purpose, supervision of programs and services, strategic planning, budget controls, management executive evaluation. The research also sought to study indication procedures, interaction and training of the council members, as well as relations between themselves, founders, and the staff. Among the results, it was verified that there exists a strong influences of the founding corporations in the composition and functioning of the boards, as well as in the management of the corporate foundations, following Strategic Corporate Philanthropy as the basis for inter institutional relations. The existence of differences between expected functions, in the exercise of board's members, and their actual performance was also discovered.