O Compliance No Brasil E a Responsabilidade Empresarial No Combate À Corrupção

Abstract

O presente artigo aborda a questão da aplicação dos programas de compliance no Brasil e a relação com a responsabilidade empresarial no combate à corrupção. O objeto de estudo se concentra na compreensão do mecanismo como instrumento de combate à corrupção no âmbito das empresas presentes no país. Objetiva-se analisar as principais alterações que o compliance pode produzir sobre a responsabilidade das empresas e a importância da implantação da ferramenta como impulsionadora do desenvolvimento econômico do país. Questiona-se acerca da adoção do compliance no Brasil, qual é a extensão, os limites, os fundamentos e as implicações da aplicação do mecanismo nas empresas, se ocorrerá alteração na responsabilidade das pessoas jurídicas que implantarem o programa e se a corrupção será combatida eficazmente por meio desse instrumento. O estudo procurará através do método indutivo respostas para os questionamentos apontados. A pesquisa será bibliográfica, com análise qualitativa dos dados coletados na doutrina que permitam a compreensão da temática proposta. Justifica-se a escolha do tema em razão da atualidade que este apresenta diante da dinâmica das relações entre sociedade e empresa.

Adequacy of Management Practices in Social Organization in the Health Area in Face of Compliance Guidelines Established by Brazilian Organization

“…Third sector entities can operate in several areas; Olak and Nascimento [62] (pp. [23][24] say that "These organizations develop activities of a beneficent, philanthropic, charitable, religious, cultural, educational, scientific, artistic, literary, recreational, environmental protection, sporting nature, in addition to other services, always aiming at achieving social ends". However, the social, economic and cultural changes that have emerged have demanded from this service area reinvention and new configuration based on principles of corporate governance and control and management tools.…”

“…Non-profit organizational behavior has been the subject of recent national and foreign research [9,15,16,17,18,19,20,21,22,23,24], institutional theory and resource dependence have been used as theoretical structures to explain several aspects of organizational structure and performance. Lacruz [23] (p. 2) investigated the adoption and formalization of management practices based on corporate governance and concludes that the adoption of compliance practices makes these organizations "to be considered more attractive to donors and, consequently, receive more resources in donation".…”

“…In agreement, Candeloro, Rizzo and Pinho [25] (p. 454) define compliance as "a set of rules, standards, ethical and legal procedures, which, once defined and implemented, will be the main line that will guide the institution's behavior in the market in which it operates, as well as the attitude of their employees". According to Durães and Ribeiro [24] (p. 72), when well-structured and developed within an entity, compliance enables the "identification of vulnerabilities or risks for the legal entity". Thus, in order to create efficient management mechanisms, effective internal controls and risk management systems inherent to the management practice in organizations, it is necessary to adopt compliance guidelines.…”

“…These bodies guide good practices, point out guidelines regarding the sustainable management of organizations, business improvement and improvements in the environment for fundraising. Integrity is seen as "the shaping principle of business ethics and corporate governance" [29] (p. 13), and without it "business ethics is broken and corporate governance is broken" [24] (p. 71). In this way, management and performance practices in the third sector demand a greater "level of professionalization of these institutions, enabling the adoption of corporate governance concepts and practices" [30] (p. 1).…”

“…Therefore, the increase in the volume of financial resources, public and private, as well as the need for measures of corporate responsibility have demanded a higher level of professionalism encompassed in corporate governance practices within these institutions [30], since fraud cases in this sector caused damage to the image and disbelief in the donor of resources [8]. In a scenario where third sector organizations leave a model of total dependence on third-party resources and start to generate their own resources, it is conducive to adopt management practices that help them in this new performance dynamic [24].…”