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Abstract(s)
O estudo analisou a Lei 5.764/71, que estabelece o regime jurídico das cooperativas brasileiras, regulamentando os princípios, objeto e fim, forma de organização da cooperativa, assente na participação dos membros na atividade económica e nos órgãos sociais, a obrigatoriedade da formação dos fundos, além de regular o capital social e a distribuição dos resultados. O objetivo geral foi o de identificar se a referida lei se mostra apta para potenciar a sustentabilidade nas dimensões social, económica e ambiental. A partir desta análise, o estudo se concentrou em: a) compreender o conceito de sustentabilidade nas principais dimensões: social, económica e ambiental; b) entender o funcionamento das cooperativas, com a observância dos princípios, forma de composição de seus órgãos sociais, por uma governação autogestionada, democrática, participativa e transparente, com a obrigatoriedade da responsabilidade social; e c) identificar como o regime económico contribui para o fim da cooperativa, para atender as necessidades dos seus membros e comunidade, no capital social, na distribuição dos resultados, avaliando a função dos fundos obrigatórios e o atendimento da sua finalidade, aquando da sua dissolução. Para atender aos objetivos da pesquisa, a metodologia adotada foi a pesquisa bibliográfica, por meio da consulta a livros, artigos científicos, e relatórios internacionais, reunindo contribuições teóricas já existentes sobre o tema, possibilitando concluir que a Lei 5.764/71 favorece a promoção da sustentabilidade social em seu modelo de gestão participativo e democrático alinhado com os princípios cooperativos da adesão voluntária e livre, gestão democrática, educação, formação e informação, promovendo a inclusão social; favorece a sustentabilidade económica pela participação ativa dos membros, permitindo uma distribuição equitativa dos recursos; e favorece a sustentabilidade ambiental no interesse pela comunidade com a adoção de estratégias permitindo um desenvolvimento equilibrado do meio ambiente. O alinhamento com os princípios cooperativos auxilia a legislação incorporar elementos sociais, económicos e ambientais.
The study analyzed Law 5,764/71, which establishes the legal framework for Brazilian cooperatives, regulating the principles, purpose and objective, and the form of organization of the cooperative, based on the participation of members in economic activity and in the corporate bodies, the mandatory formation of funds, and regulating the share capital and the distribution of profits. The general objective was to identify whether the aforementioned law is capable of enhancing sustainability in the social, economic and environmental dimensions. Based on this analysis, the study focused on: a) understanding the concept of sustainability in the main dimensions: social, economic and environmental; b) understanding how cooperatives operate, with observance of the principles, the form of composition of their corporate bodies, through self-managed, democratic, participatory and transparent governance, with the obligation of social responsibility; and c) identify how the economic regime contributes to the end of the cooperative, to meet the needs of its members and community, in the share capital, in the distribution of results, evaluating the function of mandatory funds and the fulfillment of its purpose, at the time of its dissolution. To meet the research objectives, the methodology adopted was bibliographic research, through consultation of books, scientific articles, and international reports, gathering existing theoretical contributions on the subject, allowing us to conclude that Law 5.764/71 favors the promotion of social sustainability in its participatory and democratic management model aligned with the cooperative principles of voluntary and free membership, democratic management, education, training, and information, promoting social inclusion; favors economic sustainability through the active participation of members, allowing an equitable distribution of resources; and favors environmental sustainability in the interest of the community with the adoption of strategies allowing a balanced development of the environment. Alignment with cooperative principles helps the legislation incorporate social, economic, and environmental elements.
The study analyzed Law 5,764/71, which establishes the legal framework for Brazilian cooperatives, regulating the principles, purpose and objective, and the form of organization of the cooperative, based on the participation of members in economic activity and in the corporate bodies, the mandatory formation of funds, and regulating the share capital and the distribution of profits. The general objective was to identify whether the aforementioned law is capable of enhancing sustainability in the social, economic and environmental dimensions. Based on this analysis, the study focused on: a) understanding the concept of sustainability in the main dimensions: social, economic and environmental; b) understanding how cooperatives operate, with observance of the principles, the form of composition of their corporate bodies, through self-managed, democratic, participatory and transparent governance, with the obligation of social responsibility; and c) identify how the economic regime contributes to the end of the cooperative, to meet the needs of its members and community, in the share capital, in the distribution of results, evaluating the function of mandatory funds and the fulfillment of its purpose, at the time of its dissolution. To meet the research objectives, the methodology adopted was bibliographic research, through consultation of books, scientific articles, and international reports, gathering existing theoretical contributions on the subject, allowing us to conclude that Law 5.764/71 favors the promotion of social sustainability in its participatory and democratic management model aligned with the cooperative principles of voluntary and free membership, democratic management, education, training, and information, promoting social inclusion; favors economic sustainability through the active participation of members, allowing an equitable distribution of resources; and favors environmental sustainability in the interest of the community with the adoption of strategies allowing a balanced development of the environment. Alignment with cooperative principles helps the legislation incorporate social, economic, and environmental elements.
Description
Keywords
Lei 5.764/71 Sustentabilidade Cooperativas Princípios cooperativos Law 5.764/71 Cooperative principles Sustainability Cooperatives