The Level of Disclosure of Sustainability Information of Credit Unions in Brazil and Germany
Luis Felipe Orsatto,
Clea Beatriz Macagnan,
Anderson Quevedo do Nascimento
Abstract:Objective: This research aims to analyze the level of disclosure of sustainability information, which mitigates information asymmetry, of Brazilian and German credit unions.
Theoretical Framework: The study draws upon literature concerning sustainability information disclosure, information asymmetry, governance, and the role of credit unions in promoting transparency and corporate social responsibility.
Method: The study was conducted with a sample of the 30 largest credit unions in Brazil and Germany, tot… Show more
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