Social performance indicators in Brazilian health cooperatives

Abstract

Purpose

This study aims to identify indicators of social performance in health cooperatives, emphasizing the crucial need for cooperatives to systematically monitor their social performance with members, thus strengthening relationship and ensuring sustainability.

Design/methodology/approach

Using a descriptive research design with a qualitative approach, this study analyzed interviews with cooperative managers through content analysis.

Findings

A total of 23 indicators were identified covering financial aspects, personal and professional training facilitated by cooperative education and the promotion of active participation and engagement among cooperative members.

Research limitations/implications

As for the limitations of this research, it is possible to mention the proposition of performance indicators based on the perception of the managers, who were the interviewed. A better description and validation of the indicators could be done through a survey with the cooperative members, who are the most interested and affected by actions and social results of the cooperatives.

Practical implications

The main managerial implications of the results indicated the need to implement a monitoring structure so that the indicators of the cooperative’s actions with its members can have the same importance as the monitoring of the economic–financial indicators.

Social implications

By making information available to members, with transparent and effective communication, it is possible to infer that members have a broader perspective of the cooperative’s actions and the benefits of being part of it. The engagement of members in a cooperative with quality governance improves the feeling of belonging and ensures the perpetuity of the cooperative. Also, it is expected that the results of this research can favor and influence other studies and help cooperatives to improve their planning with permanent actions to monitor their social performance in relation to their members.

Originality/value

Performance indicators of cooperatives should be treated and analyzed in a particular way because cooperatives have particularities regarding their economic and social functions. There are several indicators to evaluate the economic-financial performance of cooperatives, but there are few indicators to verify the social performance of the cooperative with its members.

Citation

Gulak, D., Moreira, V.R. and Ferraresi, A.A. (2024), "Social performance indicators in Brazilian health cooperatives", Social Enterprise Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SEJ-05-2024-0084