| Summary: | To improve corporate governance practices, companies operating in Brazil and in most of the world follow the measures of the Sarbanes-Oxley Act of July 30, 2002, to minimize operational and financial risks. The measures of this Law are followed voluntarily in Brazilian public companies and compulsorily in international markets; Its recommendations are based on the core values of good corporate governance announced since 2002 in the US (disclousure, transparency, fairness, accountability and compliance). In the context of NPOs, the incorporation of these values into the management of organizations of this nature is still a topic under study. In this sense, the objective of this work is to demonstrate how the legal-regulatory parameters existing in the Third Sector environment are capable of favoring or not the incorporation of the fairness into the governance practices of these organizations from the perspective of managers (presidents and / Or senior executives). The results show different perspectives and invites to a reflection on one of the most significant values in the field of Law: equity.
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