Níveis de governança corporativa em cooperativas segundo código de melhores práticas de governança corporativa ibgc

Abstract

Good corporate practices translate principles into objective recommendations, aligning interests with the purpose of preserving and optimizing the value of organizations, including cooperatives, facilitating their development and contributing to their longevity and perenniality. The pupose of this study is to identify the level of application of corporate governance practices in labor cooperatives, observing the adoption of corporate governance practices according to the Brazilian Corporate Governance Institute’s (IBGC) corporate governance best practices code. In this work the descriptive method was adopted because it is a qualitative analysis. In the elaboration of this work a bibliographic survey was carried out in academic papers, articles and monographs whose approach refers to the concepts of corporate governance ande cooperativismo. The data collection was done through a questionnaire applied to the directors of cooperatives Uberlândia and region, involving items based on IBGC’s code of corporate governance best practices. The results revealed that cooperatives use some of the practices established by IBGC’s code of corporate governance best practices, but they need to be developed witbin cooperatives so that better results can be achieved, enabling more transparency.