Estudo comparativo do índice de sustentabilidade empresarial (ISE) – dimensão social – entre cooperativas de crédito e bancos listados na B3

Abstract

This study investigates and compares the corporate sustainability index of banks listed on B3 with credit unions in the western region of the state of Paraná, Brazil. Thus, a comparison was made between these institutions and the banks that have shares traded on B3, and that answered the ISE - Social Dimension questionnaire, made available by B3 itself, and that was subsequently applied to the credit unions. The evidence found, through the non-parametric statistical method Mann-Whitney, was that, although the cooperatives have socially responsible actions in their principles, there are no statistical differences in the result of the sustainability index between credit unions and banks listed on B3. Furthermore, a qualitative analysis was carried out in order to confront the answers to the questions in the questionnaire with the actions disclosed in the annual report of the cooperative that reached the highest adapted index, but we did not identify actions that prove all the activities that the institution affirmed.