O nível de aderência das Cooperativas De Crédito à prática de disclosure voluntário

Abstract

The objective of this study is to determine the level of voluntary disclosure of twenty five largest credit unions in Brazil and through the indices obtained, to elaborate a ranking that showed the highest levels of voluntary disclosure of information financial institutions. For this purpose, the financial statements published by the organizations on its web pages for the years 2011, 2012, 2013 and 2014. The The sample of the study was selected according to the list of the 100 largest financial capital of Brazil, published on the page of the Portal of Cooperativism of Credit, in the March 1, 2014, therefore, it is configured as an intentional sampling or convenience. As for the methodology, it is classified as a descriptive study of the quantitative. As for the means for the data collection, we used a metric of disclosure developed by Murcia et. al (2009). The analysis of the data was by means of application of indices capable of identifying the degree of general disclosure or disclosure of cooperatives, as well as the degree of disclosure of financial, social and environmental. The results indicate that the credit cooperatives analyzed have little adherence to the disclosure of information on a voluntary basis, mainly in relation to the category of environmental information.