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This research aims to determine the effective factors in choosing more appropriate corporate governance strategies for NGOs that will ensure the continuity and development of social service delivery and corporate processes. The research includes organizational theories (e.g., public goods, interdependence, and trust-oriented theories) that provide information about the presence, capacity, structures, and functions of NGOs, and OECD’s corporate governance principles (e.g., disclosure and transparency, sustainability and resilience). In this regard, criteria related to NGOs (e.g., level of institutionalization, annual budget, transformational leadership) and OECD corporate governance principles as alternatives will be analyzed by individual interviews with an expert group of at least 7 people (academics, researchers, public employees, and volunteers in the field of civil society) in Türkiye. Data will be analyzed by using the Multi-Criteria Decision-Making (MCDM) methods, defined under Type 2 Neutrosophic Sets (T2NSs), to reveal the importance levels of criteria and preference rankings of alternatives. The criterion weights will be determined with an approach that combines the T2N-Subjective Weighting Approach and T2N-CRITIC. The ranking process of the alternatives is planned to be achieved by the T2N-ARAS method. The findings obtained will contribute to the development of corporate governance strategies that should be addressed as a priority in NGOs.
Keywords: Civil Society, Corporate Governance, Multi-Criteria Decision-Making, Strategic Management, Type-2 Neutrosophic Sets