The purpose of this research is to analyze the adherence of the NBR ISO 14001 standard to the Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices. The perspective established in the research interprets the existence of synergy between management supported by the Environmental Management Systems standard and the Code of Best Corporate Governance Practices. The research analyzed the contents of 177 environmental audit reports, performed by a certification company, which involved a set of 139 companies certified by NBR ISO 14001. It then related the requirements of the environmental management system with the elements present in the IBGC code. It identified the adherence to several requirements in common between the two systems analyzed, thus indicating the adequacy of establishing synergy in actions, and in the information held by both, providing benefits to the organization. Environmental auditing data indicate that companies have more difficult-to-handle items related to operational control, emergency preparedness and assessment of compliance with legal and other requirements. This is important information in the context of corporate governance, since it indicates potential risks that must be eliminated in order to guarantee the perenniality of the organization.
A gestão de risco tem papel importante como parte da governança corporativa das empresas da indústria financeira. Assim, este artigo tem como objetivo analisar a capacidade que as empresas da indústria financeira possuem em responder a um evento de crise total de interrupção em seus sites principais de operação. Para isso, foi realizado um estudo qualitativo com análise de múltiplos casos, em quatro instituições financeiras nacionais e estrangeiras, que operam no sistema financeiro brasileiro. Os resultados obtidos demonstram que as instituições financeiras de grande porte, que em geral são os bancos múltiplos de varejo, investem fortemente em governança corporativa e segurança da informação, como também em implementar políticas de gestão de risco operacional, infraestrutura redundante e testes que validem se este investimento trará, de fato, uma resposta a qualquer evento de crise.
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