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No 2009:153:
The Codification of Nonprofit Governance – A Comparative Analysis of Swiss and German Nonprofit Governance Codes
Georg von Schnurbein
() and
Sabrina Stöckli
()
Additional contact information
Georg von Schnurbein: Centre for Philanthropy Studies/ University of Basel, Postal: Postfach, 4002 Basel/CH
Sabrina Stöckli: Centre for Philanthropy Studies/ University of Basel, Postal: Postfach, 4002 Basel/CH
Abstract: During the last decade, several nonprofit governance codes have emerged in Germany and Switzerland. In contrast to the corporate sector, where one code exists in each country, the nonprofit sector has not unified its initiatives on governance guidelines. The reason for this might be either the missing will to co-operate or significant differences of the code contents – or both. Based on a content analysis of fifteen governance codes from Germany and Switzerland this survey give some insight about the different range of issues and level of detail. Additionally, the influence of the kind of elaborator of the codes is taken into account. The results show that nonprofit governance codes are divergent in terms of range and detailedness. Finally, both aspects are dependent of the kind of producer of the code.
Keywords: Nonprofit Governance; Governance Codes; Transparency; Germany; Switzerland
Language: English
22 pages, September 24, 2009
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