La Resolución 4.327/2014, del Banco Central de Brasil, en el escenario de las cooperativas financieras brasileñas
Abstract
The Brazilian financial system was instituted by Law 4.595, of December 31, 1964. At the core of its regulatory structure, the Central Bank of Brazil composes the normative subsystem. In order to maintain the connection of financial institutions with the commitment of sustainable development, the Central Bank of Brazil issued Resolution 4.327/2014, determining that the obligation of financial institutions to implement socio-environmental responsibility policies. In this context, financial cooperatives, submissive to the rules of the Brazilian financial system, have an adequate tool in the values and cooperative principles to promote socio-environmental responsibility.
Received: 16 April 2018
Accepted: 18 May 2018
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