This paper presents the case study of two cooperatives recognized by their socially responsible actions but different in their attitude towards disclosure efforts. The comparative analysis will provide reasons that may explain the interest of one of them towards social disclosure as well as to identify the variables that could be used in future approaches to this field of research. The qualitative methodology, specifically the cases study of contrast, is particularly suitable in the absence of previous studies in cooperatives, a fact that introduces the exploratory nature of the findings and the potential for comparison in this status of development. The results showed that the vision for the role of social disclosure is convergent in both cooperatives, not their practical implementation as social recognition and the desire to encourage the implementation of these practices among other cooperatives are involved as key variables explaining social disclosures, independently of the territorial reality or the sector of activity of these cooperatives, variables that, based on the theory, could trigger different behaviors.