As estratégias de gestão de riscos corporativos nos pilares de governança corporativa: Um Estudo Com Uma Cooperativa Agroindustrial Brasileira

Abstract

This study investigates how enterprise risk management (ERM) strategies impact the pillars of corporate governance in a Brazilian agro-industrial cooperative. The work employs qualitative research, utilizing a case study of Frimesa Cooperativa Central, with a time frame from 2020 to 2024. The core methodology is interventional research, complemented by documentary research and content analysis, and validated by the triangulation technique. Data was collected from Frimesa's internal documents (statutes, sustainability reports, manuals, and standards) and theoretical references such as IBGC, COSO ERM, ISO 31000, and the IIA's Three Lines Model. The intervention and analysis revealed that Frimesa's risk management strategies significantly impacted the pillars of corporate governance: integrity, transparency, fairness, accountability, and sustainability. There was a strengthening of the ethical culture, improvement in risk communication via integrated systems like SoftExpert®, formal inclusion of fairness criteria in risk assessments, and standardization of risk reports for senior management. The integration of ESG factors into the cooperative's risk strategies, evidenced by the ESG Roadmap 2040, demonstrated a commitment to long-term sustainability. The study concludes that effective risk management acts as a driver for continuous governance improvement, generating sustainable value for all stakeholders.