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- Title
PRÁTICAS DO DISCLOSURE VOLUNTÁRIO SOCIOAMBIENTAL EM COOPERATIVAS DE CRÉDITO.
- Authors
Grellmann Kuck, Hannara; Alexandre dos Santos, José; Dotto, Fabiano; Soares de Oliveira, Vinícius; Ribeiro Corrêa, Nidian Souza; Coelho dos Santos, Luciana Martins; de Castro Vilalba, Ana Carolina
- Abstract
The text highlights credit cooperatives as non-profit entities that aim to provide credit and services to members, differentiating themselves from for-profit institutions by favoring lower interest rates. The cooperative movement originated in the 19th century, and Brazilian cooperatives emerged in 1889, seeking economic and social development. Based on cooperative principles, such as voluntary membership and democratic management, these cooperatives seek to preserve the environment and value human beings. Cooperative governance emphasizes equity, transparency and accountability. In the business context, cooperatives use socio-environmental disclosure to publicize actions, policies and methods, promoting transparency and responsibility. Data analysis reveals that cooperatives disclose more social information than environmental information, with a focus on employee training and employee compensation. Although the environmental information is brief, Brazilian cooperatives demonstrate concern for the environment. The research contributes to measuring voluntary socio-environmental disclosure, highlighting the importance of focusing on social disclosures due to cooperative principles aimed at the community, and offers a metric to evaluate this disclosure.
- Subjects
COOPERATION; COOPERATIVE banking industry; NONPROFIT organizations; WAGES; EMPLOYEE training
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2024, Vol 17, Issue 1, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v17n1-168