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Corporate Social Responsibility and Disclosure of Socioenvironmental Risks by Credit Unions
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Author(s): Rodrigo Gaspar de Almeida (Universidade Estadual de Maringá, Brazil), Marguit Neumann (Universidade Estadual de Maringá, Brazil), Simone Leticia Raimundini Sanches (Universidade Estadual de Maringá, Brazil)and Valéria Gama Fully Bressan (Universidade Federal de Minas Gerais, Brazil)
Copyright: 2020
Pages: 23
Source title:
Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
Source Author(s)/Editor(s): Inna Sousa Paiva (Business Research Unit, Instituto Universitário de Lisboa, Portugal)and Luísa Cagica Carvalho (Polytechnic Institute of Setubal, Portugal & CEFAGE, University of Évora, Portugal)
DOI: 10.4018/978-1-7998-2128-1.ch006
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Abstract
This study aimed to investigate which groups of stakeholders Sicredi has included in its assessment of socioenvironmental risks. To that end, the content analysis technique was applied for primary sources, interviews with Sicredi's superintendent and the supervisor of Brazil's Central Bank, and secondary sources e.g. organizational reports. Results evidenced that stakeholders—credit union members, employees, government, community and the media—were included in Sicredi's socioenvironmental risk disclosure. As theoretical contributions, this study provides discussions around corporate social responsibility and socioenvironmental risks at credit unions. The target audience of this study can be those in academia, practitioners, business managers, professionals from the financial industry, and corporate social responsibility researchers.
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