Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Fonseca, A., Morioka, S., Cardoso, J. C., Barbosa, A. de S., Rocha, J. & Silvestre, W. J. (2026). Sustainable value creation in nonprofit organizations: Processes, determinants, and strategic dimensions. Sustainability. 18 (6)
Exportar Referência (IEEE) 
A. Fonseca et al.,  "Sustainable value creation in nonprofit organizations: Processes, determinants, and strategic dimensions", in Sustainability, vol. 18, no. 6, 2026
Exportar BibTeX 
@article{fonseca2026_1777214615053,
	author = "Fonseca, A. and Morioka, S. and Cardoso, J. C. and Barbosa, A. de S. and Rocha, J. and Silvestre, W. J.",
	title = "Sustainable value creation in nonprofit organizations: Processes, determinants, and strategic dimensions",
	journal = "Sustainability",
	year = "2026",
	volume = "18",
	number = "6",
	doi = "10.3390/su18063056",
	url = "https://www.mdpi.com/journal/sustainability"
}
Exportar RIS 
TY  - JOUR
TI  - Sustainable value creation in nonprofit organizations: Processes, determinants, and strategic dimensions
T2  - Sustainability
VL  - 18
IS  - 6
AU  - Fonseca, A.
AU  - Morioka, S.
AU  - Cardoso, J. C.
AU  - Barbosa, A. de S.
AU  - Rocha, J.
AU  - Silvestre, W. J.
PY  - 2026
SN  - 2071-1050
DO  - 10.3390/su18063056
UR  - https://www.mdpi.com/journal/sustainability
AB  - Implementing sustainability-oriented strategies within the nonprofit sector is often framed through corporate ESG (environmental, social, and governance) frameworks, yet the unique institutional logic of nonprofit organizations (NPOs) demands a more nuanced conceptualization. This study investigates the processes and determinants of sustainable value creation in NPOs, adopting an integrated theoretical framework that dynamically combines Stakeholder Theory, the Resource-Based View, and Institutional Theory. Using a mixed-methods approach, the research combines a thematic synthesis of 60 high-impact papers with confirmatory guided interviews with representatives from eight diverse NPOs. Five core categories of sustainable value creation processes were identified: strategic management, operational management, financial resources management, human capital development, and systemic integration of sustainability. Furthermore, the study identifies 25 determinants formally classified into micro (individual agency), meso (organizational structure), and macro (institutional environment) levels. The findings demonstrate tensions between internal leadership agency and external structural constraints, highlighting the challenges associated with the lack of tailored sustainability tools. It is argued that sustainability in NPOs is a fluid, emergent process defined by mission-driven legitimacy rather than financial materiality. This research provides a diagnostic foundation for assessing ESG readiness and emphasizes the need for reflexive, context-sensitive management tools that align sustainability with the unique nonprofit ethos.
ER  -