Compliance e a motivação para agir em conformidade: uma análise a partir da economia comportamental
Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Moura, Maria Clara Miguel
Orientador
Saavedra, Giovani Agostini
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ISSN da Revista
Título de Volume
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Resumo
Em 2010, foi criado pela CGU (Controladoria-Geral da União) a marca Pró-Ética, um selo que indicaria empresas com o compromisso de promover um ambiente mais íntegro, ético e transparente. O mecanismo interno nas empresas para alcançar tais pilares é a aplicação do compliance nas companhias, criando políticas corporativas que visam fazer as empresas andarem em conformidade com a lei. A Lei Anticorrupção prevê que, quando as empresas são punidas, deve-se publicar o ocorrido em meios de comunicação de grande circulação, o que denigrirá sua reputação. Ou seja, além das sanções administrativas e penais, a empresa tem retaliações recaindo sobre sua imagem, o que torna a aplicação do compliance extremamente interessante para a governança corporativa, ainda mais com a análise aplicada pelo due diligence, que acarreta numa investigação prévia da empresa que aponta como um bom negócio. Neste quadro, acaba-se tornando quase que inevitável a aplicação de políticas que mantenham a empresa dentro dos “padrões globais”, pelo ponto de vista da administração, acionistas e stakeholders. Porém, quem coloca tais padrões em prática na empresa não são apenas esses 'personagens' que ocupam lugares importantes na hierarquia da empresa, uma vez que compliance é de responsabilidade de todos na organização, e isso engloba todos os cargos. O compliance objetiva a definição de um conjunto de medidas que permitam garantir um estado de conformidade de todos os colaboradores da organização empresarial, dentro de uma determinada orientação de comportamento, porém, levando em consideração que o funcionário é um ser humano e só age mediante seus interesses individuais, o que o faria agir de acordo com os padrões internos, com treinamentos que deixam nítido que o único beneficiário de tal comportamento seria a governança corporativa, que estaria em dia com a supressão de práticas corruptivas? A partir dos conceitos da Economia Comportamental, busca-se as problematizações que possam ser encontradas como dificuldades para obter-se a maior aderência possível dos funcionários às normas internas. E, mediante análise de estudos sobre a maturidade do Compliance, concluir se as práticas vigentes se preocupam em diminuir a incidência de problemas.
In 2010, the Pró-Ética brand was created by CGU (Controllership-General of the Union), a seal that would indicate companies with a commitment to promoting a more honest, ethical and transparent environment. The internal mechanism in companies to achieve these pillars is the application of compliance in companies, creating corporate policies that aim to make companies comply with the law. The Anticorruption Law provides that when companies are punished, they must publish what happened in mass media, which will denigrate their reputation. That is, in addition to administrative and criminal sanctions, the company retaliates against its image, which makes the application of compliance extremely interesting for corporate governance, especially with the analysis applied by due diligence, which results in a prior investigation of the company. which points out as a good deal. In this context, the application of policies that keep the company within “global standards” is almost inevitable, from the point of view of management, shareholders and stakeholders. However, those who put such standards into practice in the company are not just these 'characters' who occupy important places in the company's hierarchy, since compliance is the responsibility of everyone in the organization, and this encompasses all positions. Compliance aims at defining a set of measures that allow to guarantee a state of conformity for all employees of the business organization, within a certain behavioral orientation, however, taking into account that the employee is a human being and only acts through his actions. individual interests, what would make you act according to internal standards, with training that makes it clear that the only beneficiary of such behavior would be corporate governance, which would be up to date with the suppression of corrupt practices? Based on the concepts of Behavioral Economics, the problematizations that can be found as difficulties to obtain the greatest possible adherence of employees to internal rules are sought. And, through analysis of studies on the maturity of Compliance, conclude whether current practices are concerned with reducing the incidence of problems.
In 2010, the Pró-Ética brand was created by CGU (Controllership-General of the Union), a seal that would indicate companies with a commitment to promoting a more honest, ethical and transparent environment. The internal mechanism in companies to achieve these pillars is the application of compliance in companies, creating corporate policies that aim to make companies comply with the law. The Anticorruption Law provides that when companies are punished, they must publish what happened in mass media, which will denigrate their reputation. That is, in addition to administrative and criminal sanctions, the company retaliates against its image, which makes the application of compliance extremely interesting for corporate governance, especially with the analysis applied by due diligence, which results in a prior investigation of the company. which points out as a good deal. In this context, the application of policies that keep the company within “global standards” is almost inevitable, from the point of view of management, shareholders and stakeholders. However, those who put such standards into practice in the company are not just these 'characters' who occupy important places in the company's hierarchy, since compliance is the responsibility of everyone in the organization, and this encompasses all positions. Compliance aims at defining a set of measures that allow to guarantee a state of conformity for all employees of the business organization, within a certain behavioral orientation, however, taking into account that the employee is a human being and only acts through his actions. individual interests, what would make you act according to internal standards, with training that makes it clear that the only beneficiary of such behavior would be corporate governance, which would be up to date with the suppression of corrupt practices? Based on the concepts of Behavioral Economics, the problematizations that can be found as difficulties to obtain the greatest possible adherence of employees to internal rules are sought. And, through analysis of studies on the maturity of Compliance, conclude whether current practices are concerned with reducing the incidence of problems.
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Palavras-chave
compliance , economia comportamental , governança corporativa , behavior economics , corporate governance