Relação entre valor de mercado e compliance anticorrupção

De Lima Begnini, Debora; Batista de Lima, Julia; Leite Gomes, Poliana; Da Rosa Filho, Celso

doi:10.12712/rpca.v16i2.53077

Cited by 1 publication

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“…Uma pesquisa empírica realizada por Patricia Reis Castro, Juliana Ventura Amaral e Reinaldo Guerreiro (2019), relativa à adesão ao programa de integridade da Lei Anticorrupção brasileira e implementação de controles internos evidenciou, ainda, haver uma necessidade de maior aprimoramento do combate à corrupção nas empresas nacionais e multinacionais de capital aberto, apesar de uma maior adesão a determinados parâmetros dos programas de integridade previstos na lei anticorrupção (Begnini;Filho, 2022).…”

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Combating Corporate Fraud in Brazil and the Potential Impact of Bill No. 2581/2023

Calixto,

Moro

2024

JCReview

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Objective: This study aims to investigate the regulation and applicability of the whistleblower institute in Brazil, focusing on a critical analysis of existing legislation and examining the potential impact of Bill No. 2581/2023 on promoting an ethical culture in publicly traded corporations. Method: The research employs a logical deductive method to analyze legislative documents and conduct a bibliographic review of specialized literature on law and business ethics. Additionally, it incorporates illustrative case studies, such as the recent Lojas Americanas scandal, to contextualize and deepen the discussion. Results: The analysis reveals significant gaps in the legal protection and incentives for whistleblowers in Brazil, which contribute to an environment where fraudulent practices can persist due to insufficient reporting. The study identifies Bill No. 2581/2023 as a promising legislative initiative that outlines specific measures to protect whistleblowers. The bill is seen as crucial for developing a more ethical organizational culture, aligning Brazil with international anti-corruption practices, and improving the overall business environment. Conclusions: The proposed Bill No. 2581/2023, by addressing the deficiencies in legal protections and incentives for whistleblowers, has the potential to significantly enhance internal control mechanisms within companies, boost investor confidence, and foster a more stable and fair capital market. Effective whistleblower protection is essential for combating corporate fraud and fostering a transparent and ethical business environment in Brazil.

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Section: )unclassified

Combating Corporate Fraud in Brazil and the Potential Impact of Bill No. 2581/2023

Calixto,

Moro

2024

JCReview

View full text Add to dashboard Cite

show abstract

Relação entre valor de mercado e compliance anticorrupção

Cited by 1 publication

References 4 publications

Combating Corporate Fraud in Brazil and the Potential Impact of Bill No. 2581/2023

Combating Corporate Fraud in Brazil and the Potential Impact of Bill No. 2581/2023

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