Transparência e responsabilidade na sociedade anônima do futebol: um estudo de caso do cruzeiro esporte clube SAF

Abstract

ABSTRACT: Cruzeiro Esporte Clube SAF, faced with financial and operational challenges, underwent a corporate transformation, seeking to improve its corporate governance and transparency. This study analyzes the club's first annual report after this transformation, published in 2022. It aims to analyze the application of corporate governance principles in the management of Cruzeiro Esporte Clube SAF, as well as to understand the club's alignment with transparency and social responsibility principles. A qualitative analysis of the report's content was carried out, focusing on specific areas such as internal controls, accounting statements and aspects of Corporate Social Responsibility (CSR). It was possible to see that the club declared a commitment to following recognized accounting standards, evidenced by the adoption of the accrual basis of accounting. However, there was a significant gap in terms of CSR. The report aspects of Corporate Social Responsibility (CSR). It was possible to see that the club declared aspects of Corporate Social Responsibility (CSR). It was possible to see that the club declared a commitment to following recognized accounting standards, evidenced by the adoption of the accrual basis of accounting. However, there was a significant gap in terms of CSR. The report also highlighted "multiple uncertainties", reflecting the risk environment associated with Cruzeiro. Future comparative analyses are needed to assess the evolution of Cruzeiro's governance and social responsibility practices in subsequent years. KEYWORDS: Corporate Governance, Corporate Social Responsibility (CSR), Transparency