Práticas de governança corporativa em uma cooperativa agroindustrial localizada no sudoeste goiano

Abstract

Corporate governance has acquired increasing importance in cooperative societies, due to the positive impacts expected from a set of conducts and behaviors applicable to the agents involved in this type of organization. In agricultural cooperatives, where competitiveness is high and meeting the interests of members must be balanced through self-management, the study of this topic becomes even more pertinent. Given this context, this research was carried out with the objective of evaluating the adherence of Comigo's corporate governance practices to the recommendations of the IBGC's Guide to Best Governance Practices for Cooperatives (2015), then identifying actions for improvement. The instances of governance related to ownership, the board of directors, management and the fiscal council were analyzed. Using a qualitative approach, the dissertation adopted the case study as a research strategy, suitable for an in-depth understanding of the unique environment of the selected study unit. Data were collected through analysis of cooperative documents and treated through qualitative analysis. The results revealed that several conducts of the studied cooperative are in accordance with the theoretical framework adopted. However, a critical point of divergence was identified in the constitution of the property and in the board of directors, resulting in some non-compliance with the practices recommended by the reference document. This situation led to the recommendation of improvements in Comigo's corporate governance structure. In summary, this research explored the adherence of Comigo's corporate governance practices to the IBGC recommendations, highlighting the importance of this theme in agricultural cooperatives. The results obtained provide insights to improve the cooperative's corporate governance, seeking a balance between competitiveness and meeting the interests of the members.