ABSTRACT The objective of this research is to identify the social responsibility information of the stakeholder interest for the disclosure of a Philanthropic Higher Education Organization - PHEO. The exploratory inductive study was developed with application of a questionnaire elaborated with the main social responsibility categories, through meetings with groups of the priority stakeholders. The content analysis and the triangulation of the evidences identified the indicators. The research identified 169 indicators, of these, 69 are new. These indicators were also subdivided into categories: The environmental category presented 26 indicators, of which 10 were new; the social category presented 41 indicators, 11 new ones; the economic and financial category presented 29 indicators, of which 10 were new; the category of products and services presented 29 indicators, 16 of them new; already the strategic category presented 23 indicators, being 8 new ones; and finally, for other information 21 indicators were obtained, of which 14 were not previously found in the studies and documents reviewed. Some of the new indicators are specific to the organizational type under study, confirming the need to observe the specific stakeholders’ interests because they have the power to legitimize the organizations in the communities where they are inserted.

Resumo Este estudo buscou entender as estruturas de governança disponíveis e identificar a melhor frente à realidade vivida pela cooperativa agropecuária pesquisada. Desta forma, o processo ocorreu através de pesquisa descritiva, bibliográfica, documental e estudo de caso, observando, assim, as práticas de governança da cooperativa versus o que preconizam os estudos sobre o tema. Os resultados demonstram que a cooperativa possui uma estrutura mínima de governança, conforme prevê a legislação, avançando para o modelo tradicional estendido com a separação entre propriedade e controle. Além disso, possui valores que orientam o seu crescimento sustentável e busca agir em consonância com os princípios de governança e cooperativistas para assegurar a sua legitimidade. A partir da triangulação das evidências teóricas sobre governança e empíricas observadas na cooperativa agropecuária, elaboraram-se-se sugestões de melhorias na estrutura de governança, como: (a) boa relação para atuação conjunta dos órgãos administrativos já existentes; (b) contar com gestores profissionais na diretoria executiva; (c) adotar outros mecanismos de controles interno de governança, na figura de alguns comitês e normas internas; (d) contratar especialistas para os conselhos e os comitês, quando for o caso; (e) investir em formação continuada para os membros dos conselhos e demais órgãos administrativos; e, por fim, (f) atuar com maior rigor nas práticas de compliance. Em suma, a proposta contribui com o desenvolvimento sustentável e para a legitimidade da cooperativa junto aos seus públicos de interesse, como também com outras cooperativas agropecuárias, dada à similaridade das suas características.

Abstract This study sought to understand the available governance structures and to identify the best in light of the reality lived by the agricultural cooperative researched. Thus, the process was done through descriptive, bibliographic, documentary and case study research, observing the actual practices of cooperative governance versus what studies on the subject advocate. The results demonstrate that the cooperative has a minimal governance structure, as provided by law, moving towards the traditional extended model with the separation of ownership and control. It has values that guide its sustainable growth and seeks to act in accordance with the governance and cooperative principles to ensure legitimacy. From triangulation of the theoretical evidences on governance and empirical observation in the agricultural cooperative, we made suggestions for improvements in the governance structure: (a) maintain good relations for joint action between the existing administrative bodies; (b) have professional managers on the executive board; (c) adopt other mechanisms of internal governance controls in the form of certain committees and internal rules; (d) hiring experts for councils and committees, where appropriate; (e) investment in continuing education for board members and other administrative bodies; and, finally, (f) more rigorous compliance practices. In summary, our proposal contributes to the sustainable development and legitimacy of the cooperative with its stakeholders, as well as other agricultural cooperatives given the similarity of characteristics. JEL Classification Codes: O16, J54, N56.