La gobernanza económica en la Iglesia: Aportaciones del Derecho canónico y propuestas de mejora

The main aim of this article is to explore the main elements of financial management in the Catholic Church from an economic perspective. To this end, a review of regulations regarding corporate social responsibility and good governance is presented. Furthermore, some legislative improvements are proposed, to enhance moves towards a more transparent economic system, which is more socially responsible and guarantees the proper administration of assets to achieve its own purposes and to contribute to the common good. Finally, some recent innovations in this area in Spain are outlined. The ideas discussed in this article stem from the author’s experience as Vice-Secretary for Economic Affairs of the Spanish Episcopal Conference since 2005, as well as from his research work during this time; views are expressed in a personal capacity and are not intended to be comprehensive; rather, the goal is to prompt ongoing reflection on canon law thinking relating to assets and their management.