International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices

Detalhes bibliográficos
Autor(a) principal: Caldeira, Marcos
Data de Publicação: 2021
Outros Autores: Dufloth, Simone Cristina
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/84340
Resumo: This article aims to investigate the convergence of the integrity, compliance, and anti-corruption guidelines introduced by the Brazilian law of state-owned companies, in view of the best international practices, adopting as an analysis parameter the Anti-Corruption and Integrity Guidelines for State-Owned Companies, published by the Organisation for Economic Co-operation and Development (OECD). This descriptive study used bibliographic and documentary research and adopted a comparative analysis between the integrity, compliance, and anti-corruption system introduced by the Brazilian law of state-owned companies and the guidelines established by the OECD. The practices analyzed suggest a considerable degree of convergence between the Brazilian legislation and the OEDC guidelines. Thus, the Brazilian legal system presents what can be considered a cutting-edge normative arrangement of integrity, compliance, and anti-corruption practices. However, despite substantially adhering to the transnational recommendations, the law still presents gaps and omissions in at least three perspectives: integrated risk management; internal controls, ethics, and compliance; and autonomy of state-owned companies and their decision-making bodies. The research results point to a propositional agenda for future studies, focusing on investigating the alternatives for improving the law of state-owned companies and the Brazilian institutional environment, based on the gaps identified. It also points to an agenda of applied studies devoted to investigating and understanding the challenges of law implementation and its concrete results in the universe of state-owned companies.
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spelling International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practicesLa ley de responsabilidad de las empresas estatales y las recomendaciones internacionales: convergencias con los últimos avances en integridad, compliance y anticorrupciónA lei das estatais e as diretrizes internacionais: convergências para o estado da arte em integridade, compliance e anticorrupçãoIntegrityAnti-corruptionLaw of State-owned CompaniesIntegridadAnticorrupciónLey de responsabilidad de las empresas estatalesIntegridadeAnticorrupçãoLei das EstataisThis article aims to investigate the convergence of the integrity, compliance, and anti-corruption guidelines introduced by the Brazilian law of state-owned companies, in view of the best international practices, adopting as an analysis parameter the Anti-Corruption and Integrity Guidelines for State-Owned Companies, published by the Organisation for Economic Co-operation and Development (OECD). This descriptive study used bibliographic and documentary research and adopted a comparative analysis between the integrity, compliance, and anti-corruption system introduced by the Brazilian law of state-owned companies and the guidelines established by the OECD. The practices analyzed suggest a considerable degree of convergence between the Brazilian legislation and the OEDC guidelines. Thus, the Brazilian legal system presents what can be considered a cutting-edge normative arrangement of integrity, compliance, and anti-corruption practices. However, despite substantially adhering to the transnational recommendations, the law still presents gaps and omissions in at least three perspectives: integrated risk management; internal controls, ethics, and compliance; and autonomy of state-owned companies and their decision-making bodies. The research results point to a propositional agenda for future studies, focusing on investigating the alternatives for improving the law of state-owned companies and the Brazilian institutional environment, based on the gaps identified. It also points to an agenda of applied studies devoted to investigating and understanding the challenges of law implementation and its concrete results in the universe of state-owned companies.El objetivo de este artículo es investigar la convergencia de las directrices de integridad, cumplimiento y anticorrupción introducidas por la ley de responsabilidad de las empresas estatales, en vista de las mejores prácticas internacionales, adoptando como parámetro de análisis las Directrices Anticorrupción e Integridad para Empresas del Estado, publicadas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE). De naturaleza descriptiva, el estudio articula la investigación bibliográfica y documental. Para lograr los objetivos propuestos, la técnica adoptada implica un análisis comparativo entre el sistema de integridad, cumplimiento y anticorrupción introducido por la ley de responsabilidad de las empresas estatales y las pautas establecidas por la OCDE. Como resultado, se observó que la ley de responsabilidad de las empresas estatales presenta un grado considerable de convergencia en vista de las buenas prácticas analizadas, al haber introducido en el sistema legal brasileño un arreglo normativo de integridad, cumplimiento y anticorrupción, que avanza hacia lo que podría considerarse el último avance. Por otro lado, a pesar de cumplir sustancialmente con las recomendaciones transnacionales, la ley aún presenta brechas y omisiones en al menos tres perspectivas: gestión integrada de riesgos; controles internos, ética y cumplimiento; y autonomía de las empresas estatales y sus órganos de decisión. Los resultados de la investigación apuntan a una agenda propositiva para futuros estudios, con un enfoque en la investigación de alternativas para mejorar la ley de responsabilidad de las empresas estatales y el entorno institucional brasileño. Por otro lado, también apunta a una agenda de estudios aplicados dedicada a investigar y comprender los desafíos de la implementación de la ley y sus resultados concretos en el universo de las empresas estatales.Constitui objetivo deste artigo investigar a convergência das diretrizes de integridade, compliance e anticorrupção introduzidas pela Lei das Estatais, em face das melhores práticas internacionais. Adotam-se, como parâmetro de análise, as Diretrizes em Anticorrupção e Integridade para Empresas de Propriedade Estatal, publicadas pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE). De natureza descritiva, o estudo articula pesquisa bibliográfica e documental e, para a consecução dos objetivos propostos, a técnica adotada envolve a análise comparativa entre o sistema de integridade, compliance e anticorrupção introduzido pela Lei das Estatais e as diretrizes estabelecidas pela OCDE. Como resultado, observou-se que a Lei das Estatais apresenta um grau de convergência considerável em vista das práticas analisadas, tendo introduzido no ordenamento jurídico brasileiro um arranjo normativo de integridade, compliance e anticorrupção que caminha em direção ao que se poderia considerar o ‘estado da arte’. No entanto, a despeito de substantivamente aderente às recomendações transnacionais, a lei ainda apresenta limitações e omissões em pelo menos três perspectivas: gestão integrada de riscos; controles internos, ética e compliance; e autonomia das estatais e de seus órgãos decisores. Os resultados da pesquisa sinalizam para uma agenda propositiva de estudos futuros voltados à investigação das alternativas de aperfeiçoamento da Lei das Estatais e do ambiente institucional brasileiro. Também sinaliza para uma agenda de estudos aplicados, devotada a investigar e compreender os desafios da implementação da lei e seus resultados concretos no universo das companhias estatais.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2021-11-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/8434010.1590/1679-395120200140Cadernos EBAPE.BR; Vol. 19 No. Special (2021); 675-688Cadernos EBAPE.BR; Vol. 19 Núm. Especial (2021); 675-688Cadernos EBAPE.BR; v. 19 n. Especial (2021); 675-6881679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/84340/79905https://periodicos.fgv.br/cadernosebape/article/view/84340/79906Caldeira, MarcosDufloth, Simone Cristinainfo:eu-repo/semantics/openAccess2023-02-23T19:30:29Zoai:ojs.periodicos.fgv.br:article/84340Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:22.919491Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
La ley de responsabilidad de las empresas estatales y las recomendaciones internacionales: convergencias con los últimos avances en integridad, compliance y anticorrupción
A lei das estatais e as diretrizes internacionais: convergências para o estado da arte em integridade, compliance e anticorrupção
title International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
spellingShingle International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
Caldeira, Marcos
Integrity
Anti-corruption
Law of State-owned Companies
Integridad
Anticorrupción
Ley de responsabilidad de las empresas estatales
Integridade
Anticorrupção
Lei das Estatais
title_short International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
title_full International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
title_fullStr International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
title_full_unstemmed International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
title_sort International guidelines and the Brazilian law of state-owned companies: convergence toward cutting-edge integrity, compliance, and anti-corruption practices
author Caldeira, Marcos
author_facet Caldeira, Marcos
Dufloth, Simone Cristina
author_role author
author2 Dufloth, Simone Cristina
author2_role author
dc.contributor.author.fl_str_mv Caldeira, Marcos
Dufloth, Simone Cristina
dc.subject.por.fl_str_mv Integrity
Anti-corruption
Law of State-owned Companies
Integridad
Anticorrupción
Ley de responsabilidad de las empresas estatales
Integridade
Anticorrupção
Lei das Estatais
topic Integrity
Anti-corruption
Law of State-owned Companies
Integridad
Anticorrupción
Ley de responsabilidad de las empresas estatales
Integridade
Anticorrupção
Lei das Estatais
description This article aims to investigate the convergence of the integrity, compliance, and anti-corruption guidelines introduced by the Brazilian law of state-owned companies, in view of the best international practices, adopting as an analysis parameter the Anti-Corruption and Integrity Guidelines for State-Owned Companies, published by the Organisation for Economic Co-operation and Development (OECD). This descriptive study used bibliographic and documentary research and adopted a comparative analysis between the integrity, compliance, and anti-corruption system introduced by the Brazilian law of state-owned companies and the guidelines established by the OECD. The practices analyzed suggest a considerable degree of convergence between the Brazilian legislation and the OEDC guidelines. Thus, the Brazilian legal system presents what can be considered a cutting-edge normative arrangement of integrity, compliance, and anti-corruption practices. However, despite substantially adhering to the transnational recommendations, the law still presents gaps and omissions in at least three perspectives: integrated risk management; internal controls, ethics, and compliance; and autonomy of state-owned companies and their decision-making bodies. The research results point to a propositional agenda for future studies, focusing on investigating the alternatives for improving the law of state-owned companies and the Brazilian institutional environment, based on the gaps identified. It also points to an agenda of applied studies devoted to investigating and understanding the challenges of law implementation and its concrete results in the universe of state-owned companies.
publishDate 2021
dc.date.none.fl_str_mv 2021-11-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/84340
10.1590/1679-395120200140
url https://periodicos.fgv.br/cadernosebape/article/view/84340
identifier_str_mv 10.1590/1679-395120200140
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/84340/79905
https://periodicos.fgv.br/cadernosebape/article/view/84340/79906
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 19 No. Special (2021); 675-688
Cadernos EBAPE.BR; Vol. 19 Núm. Especial (2021); 675-688
Cadernos EBAPE.BR; v. 19 n. Especial (2021); 675-688
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
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