Abstract
Objective: This study aimed to develop an instrument to evaluate the level of adherence of a Health Cooperative to corporate governance (CG) practices present in Normative Resolution - NR nº 443/201. Method: A case study was realized. To instrumentalize the recommendations present in the NR, an operational research model was developed that, through a classification scheme, allowed the assessment of the level of adherence of the Cooperative to the CG recommendations of the Resolution. Theoretical Foundation: CG practices are indicative of business maturity, in the sense of the constitution of an environment adhering to good management practices and seeking the best interest of its stakeholders. Results: Once the evaluation was made, it was found that the Cooperative has adherence to CG practices in a moderate degree, close to low, which will require a significant organizational change, in view of the mandatory adherence of such recommendations from 2023. Contributions: The research model developed can be replicated in future research to assess the degree of adherence to the CG recommendations of other Health Plan Operators.