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Universidad EAFIT

Maestría en Administración Financiera · 2024

Diseño de una estructura de buenas prácticas de gobierno corporativo para ESAL : caso CORDESSOL

Franco Sepúlveda, Esteban · Gil Cárdenas, Fabio MauricioAsesor: Téllez Falla, Diego Fernando

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Resumen

The present thesis aims to analyze and propose good corporate governance practices applicable to CORDESSOL, a Non-Profit Organization (NPO) in Colombia. Corporate governance refers to the set of principles, norms, and procedures that regulate decision-making and management within an organization, in order to ensure transparency, accountability, and the fulfillment of institutional objectives. In the Colombian context, NPOs play a crucial role in promoting social welfare and community development. However, they often face governance challenges as they typically operate with limited resources and heavily rely on donations and external financing. The research was conducted using a mixed-method approach, which included a literature review and analysis of NPO cases in Colombia.

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