The research deals with the publication of sustainability reports in Brazilian cooperatives,
bringing a survey of cooperatives that disseminate sustainability reporting in accordance with
the guidelines of the pioneering organization in sustainability reporting, the Global Reporting
Initiative (GRI), we sought to examine the version of guidelines used in each of the reports
with GRI G3 GRI 3.1 GRI G4 or with external verification and are certified by the GRI. What
about the reports published outside these guidelines in which these key aspects do not meet
the wide dissemination of the information proposed by the Global Reporting Initiative, for
this analysis we tried to research the Brazilian cooperatives, their websites and published
sustainability reports. According to the survey, the publication of sustainability reports in
cooperatives is a little-used practice, which fails to meet the principle of cooperative
governance transparency in which these organizations need to be transparent in order to allow
its members make efficient decisions through information made available and the report not
only covers information for associates, it is a management tool that meets all the public
interest, and may also be society, major users of information, according to the principle of
inclusion stakeholders. To answer some questions such as the reasons why these
organizations correspond such a small percentage of publishing sustainability reports in
Brazil, only health insurance lines, credit and agricultural publications that had, are necessary
further research.
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