COSTS OF CORPORATE SOCIAL RESPONSIBILITY ACTIONS CARRIED OUT BY CREDIT UNIONS

Abstract

The objective of this research was to identify the costs of Corporate Social Responsibility (CSR) actions carried out by a credit cooperative. The descriptive research used primary and secondary data from a credit cooperative located in the municipality of Ituiutaba/MG, obtained from the cooperative’s website, the Accounting and Human Resources Departments, and the Management Systemic Reports, referring to the years 2021 and 2022. The main results indicate that the researched credit cooperative presented several CSR actions in the areas of Education, Culture and Sports, Environment, Health and Donations, which were relevant to the community in which it operates. In relation to the total costs of the cooperative’s social actions, it could be seen that Education was the social action that received more than half of the resources, followed by Donations and Health, which could suggest that the researched cooperative prioritized social actions in Education.