This special issue aims to provide a debate among researchers, professionals and the community regarding issues related to accounting and cooperativism as a factor of sustainable development in agribusiness. The contributions of Accounting Science in the face of challenging situations imposed by scenarios of uncertainty, hunger and poverty can strengthen the role of cooperativism and agribusiness in sustainable development. The discussion of practical experiences and the development of theories strengthen the role of accounting as a driving force for development and support for society in building a better world in the present and future.

The special issue aims to study the aspects related to accounting, cooperativism as a factor of sustainable economic development in agribusiness. Studies focused on the following areas can contribute to the debate: management, finance and controllership in the environment of cooperativism and agribusiness; succession in cooperativism and agribusiness; risk management and agricultural marketing; accounting standards and information related to cooperativism in agribusiness; measurement, recognition and disclosure of accounting information in cooperative systems of agribusiness; social Balance; Integrated reporting; Social and Corporate Responsibility (CSR); Environmental, Social and Governance (ESG).