Contribution of compliance programs to ESG initiatives in three Cooperatives of the Unimed System
ESG practices emphasize governance in the entity structure and social and environmental impacts on the business, reducing the cost of future liabilities due to enforcement actions, legal claims and other negative risk events. Given this, organizations need to adapt their business to promote corporat...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade Regional do Noroeste do Estado do Rio Grande do Sul (UNIJUI) |
| Repositorio: | Desenvolvimento em Questão |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.revistas.unijui.edu.br:article/16112 |
| Acceso en línea: | https://www.revistas.unijui.edu.br/index.php/desenvolvimentoemquestao/article/view/16112 |
| Access Level: | acceso abierto |
| Palabra clave: | Compliance ESG Governança Corporativa Cooperativas de Saúde Corporate Governance Health Cooperatives |
| Sumario: | ESG practices emphasize governance in the entity structure and social and environmental impacts on the business, reducing the cost of future liabilities due to enforcement actions, legal claims and other negative risk events. Given this, organizations need to adapt their business to promote corporate governance concerned with the environmental impacts generated by their activities, promoting social development, materializing this intention in good management practices taking into account such factors, associated with Compliance. This study analyzes how compliance programs contribute to the implementation of ESG practices (environmental, social, governance) in health cooperatives, through descriptive and documentary research, with a qualitative problem approach. To analyze the data, the descriptive analysis technique of compliance programs and governance and sustainability reports of health cooperatives was used. Evidence indicates that the presence of more effective organizational governance mechanisms in the management of cooperatives. It is noted that the investigated cooperatives develop management actions that go beyond complying with the law and maximizing wealth for members and society. It is noteworthy that the use of compliance programs strengthens ESG actions, showing that cooperative principles and values, organizational governance mechanisms, ethics, risk management, continuous improvement of internal controls and their values, act in a direct and combined efforts to achieve sustainability, improving transparency in management actions. |
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