Governança corporativa: um estudo de caso sobre a atuação de uma estrutura de compliança em uma fundação privada sem fins lucrativos

Abstract

Although the concept of Compliance was formalized in Brazil only after the promulgation of Law No. 12,846 of 2013, Compliance activities have been gaining ground and increasingly appearing in all types of companies, whether linked to public or private administration. The market is looking favorably on companies that seek to establish good Compliance and integrity practices in their institutional culture. The research consists of a review of the literature on Compliance at the national level, complemented with a case study regarding its aspects and the work at PTI-BR Foundation. Several aspects of Compliance and governance were identified at the PTI-BR Foundation as well as in Brazil even before the enactment of the Anti-Corruption Law in August 2013, making it possible to observe actions since its constitution. The evolution of Compliance in Brazil and at the PTI-BR Foundation is visible, however, it is from Law 12,846/13 that the concept of Compliance begins to have greater dissemination and at the PTIBR Foundation it is from 2018 that the topic begins to be carried out, as well as, from 2021 onwards, Compliance actions really begin to gain strength, the year in which Compliance research begins to be applied and is used to improve internal actions, being in 2022 that Compliance results reports begin to be presented to the Board. Currently, it can be said that Compliance is a good governance practice that allows it to generate positive impacts on its internal environment and ecosystem, a practice that has been improved year after year in the institutional culture of PTI-BR Foundation.