{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,20]],"date-time":"2026-03-20T12:05:13Z","timestamp":1774008313218,"version":"3.50.1"},"reference-count":95,"publisher":"MDPI AG","issue":"6","license":[{"start":{"date-parts":[[2026,3,20]],"date-time":"2026-03-20T00:00:00Z","timestamp":1773964800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia, I.P.","doi-asserted-by":"publisher","award":["2023.14406.PEX"],"award-info":[{"award-number":["2023.14406.PEX"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia, I.P.","doi-asserted-by":"publisher","award":["UID\/3127\/2025"],"award-info":[{"award-number":["UID\/3127\/2025"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>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.<\/jats:p>","DOI":"10.3390\/su18063056","type":"journal-article","created":{"date-parts":[[2026,3,20]],"date-time":"2026-03-20T09:44:41Z","timestamp":1773999881000},"page":"3056","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Sustainable Value Creation in Nonprofit Organizations: Processes, Determinants, and Strategic Dimensions"],"prefix":"10.3390","volume":"18","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-3207-4819","authenticated-orcid":false,"given":"Ana","family":"Fonseca","sequence":"first","affiliation":[{"name":"RISE-Health, Faculty of Science and Technology, Fernando Pessoa University, 4249-004 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1741-4317","authenticated-orcid":false,"given":"Sandra","family":"Morioka","sequence":"additional","affiliation":[{"name":"Production Engineering Department, Federal University of Para\u00edba (UFPB), Jo\u00e3o Pessoa 58051-970, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0894-452X","authenticated-orcid":false,"given":"Jo\u00e3o","family":"Casqueira Cardoso","sequence":"additional","affiliation":[{"name":"CEPESE Centro de Estudos da Popula\u00e7\u00e3o, Economia e Sociedade, Faculty of Human and Social Sciences, Fernando Pessoa University, 4249-004 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3178-4149","authenticated-orcid":false,"given":"Anrafel de Souza","family":"Barbosa","sequence":"additional","affiliation":[{"name":"Federal Institute of Paraiba, Jo\u00e3o Pessoa 58015-430, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0009-0006-9726-023X","authenticated-orcid":false,"given":"Joana","family":"Rocha","sequence":"additional","affiliation":[{"name":"Faculty of Human and Social Sciences, Fernando Pessoa University, 4249-004 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8890-1609","authenticated-orcid":false,"given":"Winston Jer\u00f3nimo","family":"Silvestre","sequence":"additional","affiliation":[{"name":"Faculty of Human and Social Sciences, Fernando Pessoa University, 4249-004 Porto, Portugal"},{"name":"DIN\u00c2MIA\u2019CET Centro de Estudos sobre a Mudan\u00e7a Socioecon\u00f3mica e o Territ\u00f3rio, Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), 1649-026 Lisboa, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2026,3,20]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"3607","DOI":"10.1002\/bse.3675","article-title":"How can organizations measure the integration of environmental, social, and governance (ESG) criteria? 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