Análise das práticas de governança corporativa executadas pela cooperativa de plano de saúde unimed Fortaleza

Abstract

Firms in general are being pressured to adopt and obey acts of transparency and accountability for their capital to society at large. The principles of fairness, transparency, accountability and compliance have become the essence of the existence of a management model called corporate governance. The adoption of corporate governance practices is already mandatory in companies listed in the securities market, but not in companies classified as cooperative in the healthcare sector. Unimed Fortaleza, even without having a legal requirement, adopts governance practices to accomplish stakeholder requirements. The management reports, social status and ethical code of conduct made available through its Internet electronic address were used for the collection of information. The information was collected through the management and sustainability reports for the periods of 2007 and 2015, respectively. A comparative analysis was made in these two periods, in order to ascertain the existence of some significant difference in managerial scope, which could have been significant in these two moments of the company, observing the pillars of corporate governance, namely: ownership, board of directors, management, supervisory and control bodies, and conduct and conflict of interest. It was concluded, after analysis, that the managerial approach addressed in the period of 2015 had more clarity, conciseness, transparency and accountability compared to the period of 2007.