The broader accountability framework of NPOs should also be explained to boards. It has been suggested, in terms of broader accountability framework, that NPOs are:

  • Upwardly accountable to donors.
  • Downwardly accountable to their beneficiaries.
  • Inwardly accountable to themselves.
  • Horizontally accountable to their peers. 


The Board Walk: Good Governance Guide No.1. Recruitment, Orientation and Involvement of Non-profit Board Members.  (Page 12). This book can be purchased via our online store. Click here for a copy.

Masaoka, J. (2009) The Best of the Board Cafe: Hands-On Solutions for Non-profit Boards. USA: CompassPoint Nonprofit Services.