PROPOSITION OF A SOCIO-ENVIRONMENTAL ESG REPORTING MODEL FOR TRANSPORT COOPERATIVES BASED ON DISCLOSURE THEORY

Abstract

The objective of this research was initially designed to analyze whether there is dissemination of the Social Balance Sheet in the management of transport cooperatives and to identify its use as an instrument of social responsibility in the current corporate scenario. However, as this practice was not found, because there is no legal or accounting obligation, the research was directed to develop a voluntary proposal for a social and environmental balance as a tool for managing its socio-environmental responsibility by proposing a specific application model. The research design was the case study with applications of the techniques of interview, direct observation and document analysis, therefore, more than one technique for the proper triangulation of data, in order to satisfy the requirements of the method, according to the doctrine. The research proposition that if CTR is aligning its management practices with modern demands for social and environmental responsibility was partially met, as there are internal practices, but not structured or socialized, through disclosure. This indicates a proper observance of the precepts of Disclosure Theory. The study's proposal contributes in a generalized way to transport cooperatives in the structured disclosure of socio-environmental information in modern ESG. The original study innovates in this regard.