O IMPACTO SOCIOECONÔMICO DAS COOPERATIVAS DE CRÉDITO: UM ESTUDO DE CASO DA SICOOB CREDI-RURAL (2023-2025)

Abstract

Credit cooperatives have distinctive corporate, economic, and governance characteristics based on member participation and mutuality. This study aimed to analyze the management and governance practices of Sicoob Credi-Rural and the evidence of its economic and social contribution from 2023 to 2025. The research adopted a qualitative and exploratory approach, using a case study and documentary analysis of institutional reports, financial statements, the bylaws, governance documents, and external sources. The results show that the cooperative maintained total assets above BRL 5.4 billion throughout the period and increased its equity from approximately BRL 1.39 billion in 2023 to BRL 1.51 billion in 2025. Net surpluses varied substantially, from BRL 278.3 million in 2023 to BRL 41.1 million in 2024 and BRL 97.2 million in 2025. Interest on members' capital totaled approximately BRL 116.4 million during the three-year period. In the social dimension, the documents recorded financial education programs, community initiatives, volunteering, donations, and sponsorships, with different measures of reach across programs. From the PDCL perspective, practices related to planning, doing, checking, and organizational learning were identified. The study concludes that the documents provide evidence of Sicoob Credi-Rural's economic and social contribution, particularly through its cooperative structure, mechanisms for members' economic participation, community initiatives, and governance practices, within the inferential limits of a documentary case study. Keywords: Credit cooperatives. Socioeconomic development. Governance. Management. Sicoob Credi-Rural.