Sensitivity of Sustainability to Cooperativism and Corporate Governance

• Autor(a) principal: Tres, Naline
• Data de Publicação: 2022
• Outros Autores: Mazzioni, Sady, Baú Dal Magro, Cristian
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2705
• topic: Cooperativas agropecuárias; Triple Botton Line; Agentes de Governança; Agricultural Cooperatives; Triple Bottom Line; Governance Agents

Objective: Analyze the influence of the principles and values of cooperativism in the relationship between the mechanisms of corporate governance and the sustainability of agricultural cooperatives in southern Brazil. Method: The research was carried out through the application of a questionnaire with 42 closed questions, answered by 104 agents of corporate governance of agricultural cooperatives located in the southern region of Brazil. Originality/Relevance: There is a gap in the literature regarding the simultaneous approach to the principles and values of cooperatives, corporate governance and sustainability practices adopted by agricultural cooperatives. Results: Through the modeling of structural equations, the perceptions of corporate governance agents of the researched agricultural cooperatives were analyzed, and it was found that: (i) corporate governance positively influences sustainability; (ii) the principles and values of cooperativism positively influence sustainability; (iii) the positive association between corporate governance and sustainability becomes more accentuated by the practice of the principles and values of cooperativism. Theoretical/Methodological contributions: Respect for the principles and values of cooperativism must be a priority in cooperatives that aim to maintain sustainability in the economic, environmental, and social pillars. In addition, corporate governance reduces agency conflicts between agent and cooperative (main), keeping all stakeholders satisfied with sustainability.