Cooperatives In Brazil Research Articles

THE LEVEL OF DISCLOSURE OF SUSTAINABILITY INFORMATION OF CREDIT UNIONS IN BRAZIL AND GERMANY

Objective: This research aims to analyze the level of disclosure of sustainability information, which mitigates information asymmetry, of Brazilian and German credit unions. Theoretical Framework: The study draws upon literature concerning sustainability information disclosure, information asymmetry, governance, and the role of credit unions in promoting transparency and corporate social responsibility. Method: The study was conducted with a sample of the 30 largest credit unions in Brazil and Germany, totaling 60 credit unions. Sixty indicators across four categories of sustainability were employed, analyzed in the annual reports of the sampled cooperatives from the year 2021. Subsequently, Student's t-tests and Mann-Whitney U tests were utilized to compare the level of compliance between the cooperatives in Brazil and Germany. Results and Discussion: The results demonstrate a statistically significant difference in the disclosure of sustainability information between Brazilian and German credit unions, with the latter exhibiting higher disclosure in their annual reports. Furthermore, a statistically significant difference was observed in the disclosure of economic and environmental information between the two countries, while differences in the social and cultural pillars were not evidenced. Research Implications: The findings of this study hold significant implications for credit unions, emphasizing the need for increased transparency and disclosure of sustainability information, particularly in the Brazilian context. Originality/Value: This study contributes to the literature by providing insights into sustainability information disclosure in credit unions, particularly through a comparison of practices between Brazil and Germany. Additionally, it underscores the importance of transparency and corporate social responsibility in this sector.

Gendering platform co-operativism: the rise of women-owned rider co-operatives in Brazil and Spain

ABSTRACT This article analyses the process of gendering platform co-operativism through a case study of two rider co-operatives owned and managed by women: Señoritas Courier in São Paulo, Brazil and Les Mercedes in Barcelona, Spain. While both co-operatives arose in response to similar concerns and have adopted a common approach, one is located in the global South, while the other is in the global North. This allows for a comparison of how prefigurative politics have shaped the terms of platform co-operativism, as well as an analysis of the transnational character of worker struggle. The article is particularly interested in: What was the impetus for the formation of the two women-owned platform co-operatives? How have the co-operatives sought to redefine the relationship between gender, work, and technologies? The paper argues that the expansion of women-owned platform co-operatives constitutes an opportunity to advance a more inclusive, feminist digital economy. Members see co-operatives as an important dimension of collective organisation and the articulation between paid and unpaid care work. Both co-operatives strive to create a safe environment which provides support in work and motherhood. However, platform co-operatives have struggled to expand amidst a highly competitive market. The article concludes with a discussion on the need for public policies that can support platform co-operativism among women delivery workers.

Corporate Governance and Performance in agricultural co-operatives in Brazil

The aim of this study is to analyze the relationship between the adoption of corporate governance practices and the performance of agricultural co-operatives in Mato Grosso do Sul, Brazil. The document analysis was based on bylaws and meeting minutes from 2012 to 2014, from a sample of 21 co-operatives, totaling 84 documents. In order to assess the level of corporate governance we compared the co-operatives’ documents to the 40 recommendations proposed by the Brazilian Co-operatives Organization (OCB, 2016). These are distributed in 5 major areas: i) members and the general assembly; ii) management board; iii) supervisory board; iv) advisory bodies and audit; and v) ombudsman and co-operatives’ relationship with their members. The theoretical presupposition is that the adoption of corporate governance aligns the interests of the co-operatives and their members, which minimizes agency conflicts. To that end, we assumed the following theoretical precepts of the agency theory: i) monitoring, and ii) incentives. The results showed that the majority of governance practices recommended are related to the “management board” area, while those most adopted by the co-operatives are related to the dimension “members and general assembly”—which are strongly related to monitoring efforts. Considering the totality of recommendations proposed by OCB, only two have been 100% adopted by the co-operatives. The results show a low level of corporate governance in agriculture co-ops in Mato Grosso do Sul. We conclude that there is still a long way to go until governance practices become a mechanism to minimize agency conflicts.

Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil

Objetivo: Considerando-se o turbulento ambiente econômico, assim como as especificidades das operações promovidas por entidades cooperativas, este estudo buscou analisar as associações entre os riscos e incertezas estratégicas com o uso Sistema de Controle Gerencial (SCG) nas cooperativas de crédito da região Sul do Brasil.Método: Pesquisa quantitativa, do tipo survey, composta por 57 cooperativas de crédito. Os dados foram analisados mediante Modelagem de Equações Estruturais com estimação por mínimos quadrados parciais, no software SmartPLS 3.0. Os construtos de risco estratégico e incerteza estratégica foram analisados em relação a associação com as Alavancas de Controle de Simons (1995), que contempla os controles de crenças e restrições, e sistemas de controle interativo e diagnóstico. Ademais, faz-se a análise das associações entre as quatro Alavancas de Controle.Originalidade/Relevância: O estudo abarca antecedentes (riscos e incertezas estratégicas) do uso do SCG, contemplando diferentes composições em relação ao tipo e classe das cooperativas de crédito, na comparação aos estudos pregressos, além de abranger uma região singular e pertinente no contexto do cooperativo de crédito brasileiro.Resultados: O risco estratégico não está associado ao uso do Sistema de Controle Gerencial. A incerteza estratégica foi comprovada como o elemento que recebe maior importância por parte dos gestores no processo de uso das quatro Alavancas de Controle. No construto Sistema de Crenças, a importância imposta está positivamente interligada com o Sistema de Controle Interativo, assim como no Sistema de Controle Interativo com o Sistema de Controle Diagnóstico.Contribuições teóricas/metodológicas: O estudo demonstra a pertinência das Alavancas de Controle para o âmbito do cooperativismo de crédito, sob contextos de riscos e incertezas estratégicas.Contribuições sociais/para a gestão: Os achados contribuem ao evidenciar que o uso balanceado das quatro Alavancas de Controle é relevante para promover a renovação estratégica das cooperativas de créditos, especialmente no que diz respeito a incerteza estratégica.

Economic analysis of waste electrical and electronic equipment management: a study involving recycling cooperatives in Brazil

An opportunity to reduce the costs of waste electrical and electronic equipment (WEEE) collection operation is to include WEEE in the already existing selective collection flows (inflows that present idleness). In this context, this paper aims to ascertain whether it is attractive for recycling cooperatives in a determined Brazilian municipality to include a selective collection of WEEE in their operating systems. This research uses a method structured in eight steps, involving WEEE generation, waste treatment, transport and distribution processes, besides the economic analysis steps. We conclude that WEEE inclusion is economically attractive when recycling cooperative receives support from scrap dealers and the government. Two points can be highlighted as barriers to the referred cooperatives operation: the distance between cooperatives and the recycling industry is generally long; and large generators and recycling industries do not establish agreements directly with cooperatives (because these cooperatives do not offer large volumes). This study shows that recycling factories are far from the municipality and estimates that the amount of recyclable materials collected by each cooperative is low. Thus, we suggest as public policies to establish incentives for recycling factories to settle in the municipality and to encourage the formation of cooperative associations. These cooperatives can jointly sell recyclable materials to become medium-sized suppliers. This study also estimates the amount of WEEE generated in the municipality. This estimate was important for the study because there is a lack of studies that estimate WEEE generation at the municipal level mainly in developing countries.

A concorrência do mercado como elemento de afetação da gestão democrática nas cooperativas de crédito brasileiras

O princípio cooperativo da gestão democrática, enunciado pela Aliança Cooperativa Internacional, estabelece que os membros participam ativamente do desenvolvimento das cooperativas, atuando diretamente na formulação de suas políticas e nos processos de tomada de decisão. No entanto, acontece que esta previsão encontra um fio de fraqueza no sistema de crédito cooperativo brasileiro. Levando em consideração sua preocupação com a sobrevivência em um mercado em que compete com os bancos, as cooperativas de crédito no Brasil priorizam a assunção do perfil econômico e do comportamento mercadológico, ferindo a essência identitária do seu caráter cooperativo. Nesse sentido, o presente estudo tem o propósito de identificar o momento em que a competição substitui a ideia emblemática de um homem por um voto por um manto de formalidades e protocolos que causa a morte da participação ativa e direta dos membros na gestão da sociedade cooperativa. O objetivo é corrigir o curso de ação interno, protegendo assim a identidade do cooperativismo no sistema de crédito cooperativo no Brasil. O desenvolvimento do trabalho terá como base o método dedutivo da abordagem e utilizará pesquisas diretas.
 Recibido: 04 septiembre 2017Aceptado: 20 noviembre 2017

Gestão do cooperativismo de crédito no Brasil: análise bibliométrica nas publicações na última década

Este estudo objetivou verificar quais as características das publicações sobre o cooperativismo de crédito no Brasil no período de 2008 a 2018. Para tanto utilizou como método a análise bibliométrica por meio da base de artigos científicos Google acadêmico. Os resultados evidenciaram que ao longo dos anos a região com maior predominância em relação ao tema proposto foi a região sul do país. No que se refere ao conteúdo das pesquisas os resultados apontaram que o processo de crescimento do cooperativismo no Brasil é gradativo, se solidificando com o decorrer dos anos e fatores como os fundamentos do cooperativismo, o uso de indicadores de desempenho e análise de risco são variáveis fundamentais para a eficiência desse segmento no Brasil. A contribuição deste estudo e de as pesquisas referentes a gestão do cooperativismo estão em ascensão no Brasil e a forma de gestão com uso de indicadores de desempenho e a análise de riscos são variáveis fundamentais para o alcance da eficiência das cooperativas de credito.

Data Cooperatives in Brazil: Applicability and Property Rights

Data Cooperatives in Brazil: Applicability and Property Rights

Mining co-operatives: A model to establish a network for sustainability

Mining Co-operatives wield significant influence over the mining sector. These organizations have been getting increasing importance to support diggers through initiatives and policies to improve small-scale mining activities. In spite of the importance of cooperatives to the local communities, studies on their role and contribution towards sustainable business practices in the sector are still scarce. This paper investigates the scenario of mining Co-operatives in Brazil through a set of interviews to the managers of these Co-operatives, which allowed to conclude on the relevance of the sector to establish a sustainable network into the mining sector in the country. The results indicated some key concerns related to lack of awareness towards cooperative principles and environmental impacts and the reduced engagement with local community. The need to improve knowledge and academic background of both diggers and managers emerged as a major challenge to be overcome to ensure that cooperative principles are effectively put in place and guide the cooperatives towards sustainable development

A regulamentação e a precarização do trabalho nos estabelecimentos solidários a partir das decisões do TRT da 4º região

Com o presente artigo tem-se como objetivo geral analisar o reconhecimento da precarização do trabalho em estabelecimentos de economia solidária, após a publicação da lei 12.690/2012 que regulamentou as cooperativas de trabalho no Brasil, a partir das decisões do TRT da 4º Região de 19 de julho de 2012 a 19 de julho de 2017. Com efeito, pretende-se responder ao seguinte problema: a partir das condenações/absolvições de estabelecimentos solidários em ações que discutem a precarização do trabalho, a economia solidária é um modelo capaz de superar a organização do trabalho atual e promover o empoderamento econômico/social de seus trabalhadores? A resposta inicial para o problema é negativa. A técnica de pesquisa utilizada foi a bibliográfica (artigos e livros) e documental e o método utilizado foi o dedutivo.

Change in consolidated business models: the study of radio taxi cooperatives in Brazil after The inclusion of mobile applications in the market

Proliferation of mobile applications modified the taxi cooperative business model. The objective of this research was to verify how the changes in such business model occurred in a scenario of innovation,enhanced by the use of technology. The Pluralist and Multilevel Conceptual Solution was the theoretical lens selected for a qualitative study that covered the cities of Sao Paulo and Curitiba. Users and managers of cooperatives and applications were interviewed as well as taxi drivers. The most significant contribution of the work is the demonstration of how technology can modify an established business model. Keywords: Radio taxi applications, Taxi cooperative, Information technology, ICT, Business model. RESUMO O modelo de negocio de cooperativa de taxis foi modificado com a proliferacao de aplicativos moveis. O objetivo desta pesquisa foi verificar como se deram as mudancas em um modelo de negocio num cenario de inovacao, potencializado pelo uso da tecnologia. A Solucao Conceitual Pluralista e Multinivel foi a lente teorica selecionada para um estudo qualitativo que abrangeu as cidades de Sao Paulo e Curitiba. Foram entrevistados usuarios e gestores de cooperativas e aplicativos, bem como taxistas. A contribuicao mais significativa do trabalho e a demonstracao de como a tecnologia pode modificar um modelo de negocios estabelecido. Palavras-chave: Aplicativos de radio taxis, Cooperativa de taxis, Tecnologia da informacao, TIC, Modelo de negocio.

Structural production factors’ impact on the financial performance of agribusiness cooperatives in Brazil

PurposeStudies on the performance of agribusiness cooperatives in Brazil focus on economic and financial aspects. The purpose of this paper is to further delve into such studies by investigating which commonly measurable structural production factors (horizontal, vertical and lateral diversification; operating area; number of associates; and time in operation) have greater impacts on the financial performance of such cooperatives.Design/methodology/approachTo achieve such a goal, a survey was conducted with a sampling pool divided by size (annual net revenues of US$ 50 million or higher), and the questionnaire was employed as a method of data collection. The sample was concentrated in the southern, south-eastern and mid-western regions of Brazil; classified by size; and deemed adequate after several adequacy tests.FindingsThe results were analysed using Spearman’s correlation, which showed that there were no significant correlations between the structural production factors considered in this study and the economic-financial performance of agricultural cooperatives, which leads to questions about the effectiveness of employing diversification strategies with a conjoint approach. Nonetheless, it was possible to identify several relationships not mentioned in the original hypotheses that might be addressed further in future studies.Research limitations/implicationsThe data obtained should be interpreted with caution because heteroscedasticity was detected. Although the cause could not be clearly identified, the presence of heteroscedasticity could mean that smaller and similar cooperatives present similar variation in their diversification and production base strategies.Originality/valueThis work sought to generate knowledge regarding operations management, which was achieved by demonstrating that production diversification in a dynamic and relevant economic sector, that is, agricultural cooperatives, is limited in terms of financial return when performed in an isolated mode. Hence, cooperatives’ production managers should take into account the totality of structural production factors during their planning activities.

Advancing Statistics on Cooperatives: Reflections on Six Country Case Studies

In recent times, both researchers and policymakers have identified the need to develop statistics on cooperatives that can be compared at the international level. This need has also been discussed at the 19th International Conference of Labour Statisticians (ICLS) held in Geneva in October 2013, which recognized the importance of having more comprehensive and internationally comparable statistics on cooperatives by adopting a resolution for advancing work on the topic (International Labour Organisation [ILO], 2013). This paper summarizes the main results of the project “Terms of References for National Practices in Developing Statistics on Cooperatives” that is part of the series of initiatives undertaken by the ILO to better understand how data on cooperatives are collected and realised across the world. The project aimed at deepening the data collection methodologies and understanding the data collection process and the role of the institutions involved, the sources of data and the definitions, questions sets, classification schemes, methods and tools applied to collect and analyse data on cooperatives in Brazil, Canada, Colombia, the Philippines, the Russian Federation and the United Kingdom. The paper presents a synthesis of these country practices putting them into a common framework with proposals for a definition of cooperatives, as well as recommendations for a classification system and methods to release statistics on cooperatives.

Looking Through the Mirror: the pratice of techinical assistance to social movements in Brazil seen by uruguayan experience

The Uruguayan model of housing cooperatives emerged in the 1960s from movements in civil society. This experience was adapted to Latin American realities and arrived in Brazil in the 1980s, along with the redemocaratizac?a?o process, which made the emergence of new actors on the political scene and recon gured the action of housing movements, which besides claiming passed propose projects with popular participation. The success of the self-managed housing production depends on three factors: the government, responsible for housing policy for self-management, the organized population, which will manage the project, and tech- nical advice, support of the whole process. In this article we seek to re ect on this third factor, that is, the possibilities and limits of performance of technical advisory services in the Brazilian context. To achieve this objective, the Uruguayan experience as a case con- trol. The choice of this approach proves to be useful both to under- stand our reality, and to visualize other possibilities. The contexts of each country led to di erent forms of assimilation of housing self-management. While in Uruguay pilot experiences have result- ed in a national law regulating the housing cooperatives in Brazil had experiences in several municipalities that until 2004 did not succeed in becoming a national policy. The exponent of these ex- periences is the FUNAPS-Comunita?rio, launched in 1992 by the City of Sa?o Paulo. However, using this case as an example reduces the issue and mutes other successful experiences. Therefore, we will use the Rio experience, which although small, has peculiarities, such as the adoption of collective ownership in some cooperatives.

Mining cooperatives in Brazil: an overview

In the current literature, cooperatives are commonly linked to a network of contracts or coalition. This is particularly the case of producer owned cooperatives that operate in small business scale such as farmers or diggers which are members of the cooperative. Mining cooperatives wield significant influence over the mining sector. These organizations have been getting increasing importance as powerful actors to support diggers through initiatives and policies to improve small-scale mining activities. In spite of the importance of cooperatives to the local communities and small companies, scientific literature concerning their organization, benefits and barriers are still scarce. The objective of this research was to examine the actual scenario of mining cooperatives in Brazil analyzing how mining cooperatives could be used as a sustainable strategic network into the mining sector in Brazil.

Cooperativas de Crédito Brasileiras Adotam Monitoramento Internacional de Desempenho?

Purpose: The study examined if the Brazilian credit unions use the 'PEARLS' performance monitoring methodology proposed by the World Council of Credit Unions, and the perception of the analysts of the cooperative system on the relevance of the indicators of this system.Methods: We used qualitative research with a sample selected through accessibility. Data were obtained from structured interviews conducted with five analysts of Brazil's Central Bank and two managers of central credit cooperatives, in addition to response, via questionnaire, of seventeen managers of credit unions located in the northern, northeast, south and southeast regions of Brazil.Results: Most of the individual cooperatives and the two central credit unions analyzed were unaware of the PEARLS methodology. This monitoring system is known only by the analysts of the Central Bank of Brazil, indicating that only the supervisory agent of cooperatives in Brazil knows the internationally proposed system and the adapted version proposed to Brazilian reality.Limitations: The survey via questionnaires obtained only 1,4% of population response rate, and the results can not be generalized.Practical implications: It can be said that there is room for improving performance monitoring techniques, as the PEARLS is used in 97 countries and unknown both by individual cooperatives and credit central cooperatives surveyed in this study.Originality: It is noteworthy that studies of this problem applied to the Brazilian reality were not found to date.

Building ‘Critical Performativity Engines’ for deprived communities: The construction of popular cooperative incubators in Brazil

Although worker cooperatives offer an organizational model that critical management scholars could adopt to demonstrate the utility of their normative ideals, little is known about how academia can contribute to the creation of worker cooperatives. Building on the concept of performativity and the case of the Technological Incubators for Popular Cooperatives in Brazil, we provide an account of constructing incubators for worker cooperatives across multiple universities. Our study uncovers the challenges that scholars face in performing the model of worker cooperatives by cognitively embedding actors within both economic and cooperative principles through teaching. Our results clarify the role of feedback loops, knowledge circulation, and the building of ‘chains of translation’ in the concrete manufacturing of worker cooperatives, and we show how universities can help develop a multilevel, flexible, and complex support network that enhances the performativity of the worker cooperative model. We advance the concept of a ‘critical performativity engine’ to describe the process whereby the first method for incubating cooperatives was developed and then translated across settings.

Co-operative governance and management control systems: an agency costs theoretical approach

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses those costs and sources of inefficiency to explain their problems in two complementary and different ways. First it discusses main governance aspects that generate agency conflicts; second it analyses the characteristics of managerial systems which generate informational asymmetry and monitoring problems. An analysis regarding both property rights distribution among members and decision rights distribution between elected members and hired professional executives indicates that equity rights and risk sharing in co-operative's contractual relations leads to a typology on the kind of governance, the management model and the managerial information system characteristics which could reduce agency problems. The methodology used was theoretical discussion, and comparison of the management models and systems of rural credit and agricultural co-operatives in Brazil. A questionnaire was applied in five co-operatives to compare management models and systems. Our final considerations show that better co-operative's management model organization, as well as management systems, could reduce their agency costs.

Reaching Rural Areas with Financial Services: Lessons from Financial Cooperatives in Brazil, Burkina Faso, Kenya, and Sri Lanka

This paper presents four cases of financial cooperative networks in developing countries with significant rural outreach. The four cases are SICREDI (Sistema de Cooperativa de Credito) in Brazil, SANASA in Sri Lanka, RCPB (Reseau des Caisses Populaires du Burkina) in Burkina Faso, and KERUSSU (Kenya Rural Savings and Credit Cooperative Society Union) in Kenya. These cases represent examples of FC networks with significant outreach in rural areas, but operating in widely varying economic contexts. Access to financial services contributes to rural development and poverty reduction by promoting income-enhancing and vulnerability-reducing investments, enabling better management of cash flows and risk, and facilitating remittances. However, financial access is limited in most rural areas in developing countries because of high transaction costs and risks attributed to low levels of economic activity, poor infrastructure, high levels of production and price risks in agriculture, and poor public policies, such as interest-rate caps and debt write-offs. Through a case study approach, this paper attempts to answer such questions as: Can FCs provide financial services in rural areas in developing countries and still be profitable? Do FCs provide services to low-income clients? How does the regulatory environment affect FC performance? How does the business model of FC networks affect FC performance?

Co-operative Governance and Management Control Systems: An Agency Costs Theoretical Approach

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses those costs and sources of inefficiency to explain their problems in two complementary and different ways. First it discusses main governance aspects that generate agency conflicts; second it analyses the characteristics of managerial systems which generate informational asymmetry and monitoring problems. An analysis regarding both property rights distribution among members and decision rights distribution between elected members and hired professional executives indicates that equity rights and risk sharing in co-operative's contractual relations leads to a typology on the kind of governance, the management model and the managerial information system characteristics which could reduce agency problems. The methodology used was theoretical discussion, and comparison of the management models and systems of rural credit and agricultural co-operatives in Brazil. A questionnaire was applied in five co- operatives to compare management models and systems. Our final considerations show that better co-operative's management model organization, as well as management systems, could reduce their agency costs.