This publication aims to offer non-profit organizations elements for reflection on the concept of efficiency and its definition and measurement, so that they can create their own guiding criteria. The book also presents examples that will help NGOs advance along this path and explains where the leaders of non-profit organizations must play a key role. Convinced of the value of leadership in this process, the closing chapter reflects on the governing bodies, their role, and how we can improve their operation so that they contribute to building more efficient organizations.

Thanks to the support and collaboration of the PwC Foundation.