Relatório socioambiental divulgado por uma cooperativa de crédito de livre admissão de associados comparado às prerrogativas estabelecidas na NBC T 15

Abstract

Based on Brazilian Standard Technical accounting, NBC T 15, approved by CFC resolution No. 1,003/04, standardizes procedures for information disclosure of social and environmental nature, the study aimed to analyze the adequacy of the social and environmental information (NBC T 15) disclosed by the Credit Union of Free admission of members, in the period from 2012. To this end, a documentary research. Annual report examined the period 2012 sustainability of credit cooperative of Free admission of Associates, in the perspective of NBC T 15. The survey results showed that, when parsed the categorization of social and environmental disclosure of Credit Union and may she be so complete (IC), incomplete (II) or absent (IA), the latter category predominated, and the information analyzed, 48-12 highlighted information consisted of complete form, 15 information incompletely and 21 missing information. It is concluded, in relation to the adequacy of social recommendations of evidencing NBC T 15, based on the analysis of the annual report of sustainability in 2012 period, the Credit Union was classified as regular.