Banca de DEFESA: VIRGÍNIA DE LOURDES CARVALHO DOS SANTOS

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE : VIRGÍNIA DE LOURDES CARVALHO DOS SANTOS
DATA : 03/12/2021
HORA: 09:00
LOCAL: Ambiente virtual Zoom
TÍTULO:

Disclosure of value creation through capital used by agro-industrial cooperatives.

PALAVRAS-CHAVES:

Stakeholders Theory. Integrated Reporting. ESG. Agro-industrial Cooperatives

PÁGINAS: 107
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

This research aims to propose a framework based on the Integrated Reporting (IR) approach for agro-industrial cooperatives, in order to generate value for stakeholders. To this end, it discusses the framework elements based on the IR approach for agribusiness cooperatives and surveys the information that is disclosed by agribusiness cooperatives related to six capitals proposed by the IR approach, chosen as the standard of disclosure for issues related to Environmental Social and Governance (ESG). Subsequently, it verifies the relationship that exists between the content of the information that is disclosed by agro-industrial cooperatives, related to the six capitals proposed by the IR structure, and the performance of these organizations. Data are collected from documents on the websites of cooperatives where there is space for annual publications relating to financial, management or sustainability reports. Data from RS reports refer to the year 2020; of the financial reports, to 2019. 30 cooperatives listed in the World Cooperative Monitor (WCM) database are analyzed. For data analysis, this study uses content analysis and statistical regression analysis through the econometric model, by the Pearson correlation method or multiple regression analysis. The disclosure score of the six capitals in the Corporate Social Responsability (CSR) reports works as an independent variable; the size (measured by net income) and the indebtedness of organizations play the role of control variables. The dependent variables correspond to Return On Assets (ROA), Return On Equity (ROE) and profitability. The results show a significant relationship between the disclosure of the six capitals and the performance of cooperatives, measured by ROA, ROE and profitability. This result reaffirms the importance of disclosure and transparency for the creation of value proposed by Stakeholders Theory (TS), the lens used for this research. The cooperative principles advocate serving the interests of various stakeholders in priority over the interests of the firm, which is very much in line with TS. This fact raises a research limitation, which requires further studies in non-cooperative agro-industrial organizations.

MEMBROS DA BANCA:
Interna - 3084178 - ANDREA CARDOSO VENTURA
Externo à Instituição - DANIEL KOULOUKOUI
Externa à Instituição - MAISA DE SOUZA RIBEIRO - USP
Presidente - 6287538 - SONIA MARIA DA SILVA GOMES
Externa à Instituição - TANIA CRISTINA AZEVEDO - UEFS