PRÁTICAS DE ESG EM COOPERATIVAS DE CRÉDITO: UMA REVISÃO SISTEMÁTICA DA LITERATURA

Bruna Aparecida Spies; Cleunice Zanella

Authors

Bruna Aparecida Spies Universidade Comunitária da Região de Chapecó - UNOCHAPECO https://orcid.org/0009-0000-3960-2410
Cleunice Zanella Universidade Comunitária da Região de Chapecó - UNOCHAPECO https://orcid.org/0000-0001-8243-9022

Keywords:

ESG, Innovation, Credit Cooperatives, Sustainability, Governance

Abstract

This study analyzed how the scientific literature has discussed, in an integrated manner, ESG practices (Environmental, Social and Governance) and the development of credit cooperatives. To achieve this, a systematic literature review was conducted based on the PRISMA guidelines, using searches in the Scopus, Web of Science, and ScienceDirect databases. After applying the inclusion and exclusion criteria, 30 articles were selected for qualitative analysis. The studies were organized into four thematic axes: ESG performance and risk management; sustainability disclosure, transparency, and reputation; innovation and digital transformation in the banking sector; and sustainability in specific contexts. The results indicate that ESG practices are recognized as relevant to financial stability and institutional reputation, especially in cooperative banks. However, studies addressing ESG, innovation, and cooperativism in an integrated manner are still limited. It is concluded that there is an affinity between cooperative principles and ESG pillars, reinforcing the role of cooperatives as agents of sustainable development and social transformation. The study contributes to the systematization of the literature and to the identification of theoretical gaps on the topic.

Author Biographies

Bruna Aparecida Spies, Universidade Comunitária da Região de Chapecó - UNOCHAPECO

Graduated in Business Administration from the Community University of the Chapecó Region (UNOCHAPECÓ, 2017) and holds a postgraduate degree in Business Management and Project Management (2024). Currently pursuing a Master's degree in Accounting and Administration (PPGCCA), with an ongoing period of international academic mobility (sandwich program) at the Wroclaw University of Economics and Business (UEW, Poland) (2026), focusing on strategic management, innovation, and international organizational contexts. Active member of the Junior Chamber International (JCI) OL Chapecó. Possesses experience in the administrative field, with an interest in innovation, ESG, strategic management, and higher education.

Cleunice Zanella, Universidade Comunitária da Região de Chapecó - UNOCHAPECO

Postdoctoral Internship (ongoing) at the Federal University of Santa Catarina. PhD in Administration from the Postgraduate Program in Administration at the Federal University of Santa Catarina - UFSC (2017). Master's degree in Administration from the University of Southern Santa Catarina - Unisul (2011). Specialist in Production Management (2006) and graduated in Administration (2004) from the Community University of the Chapecó Region - UNOCHAPECÓ. Full Professor at the Community University of the Chapecó Region-SC - UNOCHAPECÓ. Permanent Professor in the stricto sensu Postgraduate Program in Accounting and Administration and in the undergraduate course in Administration - UNOCHAPECÓ. Leader of the Business Competitiveness research group, she also acts as a member of the Management Control and Development research group at Unochapecó. Director of Strategic and Business Planning at UNOCHAPECÓ. Director of Business Nucleus Development at the Chapecó Commercial and Industrial Association - ACIC. He coordinated the Business Administration course at Unochapecó (2010-2014; 2016-2019).

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