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SPORTS GOVERNANCE PRACTICES

ANALYSIS OF BRAZILIAN OLYMPIC CONFEDERATIONS

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DOI:

https://doi.org/10.51320/rmc.v24i2.1439

Keywords:

Governance, Olympic Confederations, Organizational Structure

Abstract

This research aimed to build an indicator to analyze the level of disclosure of governance practices in the Brazilian Olympic confederations through information disclosed on the websites of the 34 Brazilian Olympic confederations and the Brazilian Olympic Committee. An indicator was used that evaluates the disclosure of corporate governance practices in five dimensions: Accounting and Financial Reports; Councils, Structure, and Functioning; Social Return; Other Governance Guidelines; Certification. Further, the opinions expressed in the audit reports are analyzed. Regarding the results, the Olympic confederations disclosed, on average, 62% of the information included in the proposed indicator. However, as a negative aspect, it is pointed out the low level, compared to the other dimensions of governance practices, of the disclosure of elements related to the social impact of confederations. The effective practice of socio environmental actions and consequent dissemination is fundamental for these organizations to impact society. It is expected to contribute to the academic literature that analyzes the governance of sports entities, especially confederations, from the identification of the disclosure of corporate governance practices.

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Published

2023-08-31

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How to Cite

De Azevedo, I. M., Minatto, F., & Borba, J. A. (2023). SPORTS GOVERNANCE PRACTICES: ANALYSIS OF BRAZILIAN OLYMPIC CONFEDERATIONS. Revista Mineira De Contabilidade, 24(2), 48–61. https://doi.org/10.51320/rmc.v24i2.1439

Issue

Vol. 24 No. 2 (2023): 2º Quadrimestre de 2023

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Artigos científicos:

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Copyright (c) 2023 Izabela Maria De Azevedo, Fábio Minatto, José Alonso Borba

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