Mentoring  Canada - A service of Big Brothers and Sisters of Canada The fundamentals of effective board involvement
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1. Your Commitment
2. The Board's Context
 
3. Board Accountabilities
 
 
4. Board Processes
5. Continuous Learning

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Accountable to Whom?

The answer to the question "Accountable to Whom?" will vary from one non-profit organization to another. The answer will depend on such factors as whom the organization serves, how it is funded, which Province it is located in, what other groups it is affiliated with, and so on. You will need to thoroughly scan your organization's environment to determine who your "stakeholders" are.

A typical sampling of those to whom your board might be responsible could include:

  • Clients, customers, members or service users
    Your board is ultimately responsible to those whom it exists to serve.
  • Funders and donors
    As a condition of receiving money, you are responsible back to those who contribute it.
  • Volunteers and staff
    Non-profits are accountable to their human resources.
  • Partners
    Your organization is accountable to the other charities, corporations and community groups with whom you partner. Many charitable collaborations and partnerships are now putting accountability agreements in place to ensure that responsibilities are clear and explicit.
  • Governments
    Your board is responsible to Canada Customs and Revenue Agency, your Provincial Government department responsible for incorporation, and government bodies from which you receive funding.
  • Professional associations, accrediting bodies and umbrella groups
    Perhaps your organization belongs to a national body whose members must meet certain standards. Your organization's staff may belong to professional associations that require them, and therefore your organization, to carry out their duties according to a particular ethical code. Membership comes with its privileges ... and its responsibilities.
  • General public
    As agents of public trust, we are responsible to the community as a whole.

Your board will be accountable to each of these stakeholders in different ways and for different results.

Now that you have an idea of whom your board is accountable to, learn what your board is accountable for.

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