O nível de adesão ao programa de integridade pelas companhias brasileiras mais liquidas pertencentes ao IBOVESPA

Abstract

The present study had as main objective to investigate the level of adhesion of publicly traded Brazilian companies to the integrity program of the anti-corruption law, as a mechanism to control corporate fraud. With the exposure of several corporate “scandals” in Brazil, Law No. 12,846, of August 1, 2013, better known as Brazilian anti-corruption law, and Decree No. 8,420, of March 18, 2015, which regulated and defined the parameters for the effective functioning of the integrity program. Thus, in order to achieve the established objective, some proposals were created based on the criteria defined by law, to carry out the analysis in the reports and corporate websites of companies belonging to the IBOVESPA. In total, the 60 companies that make up the index were examined. Qualitative methodology was used to perform the IP analysis and quantitative methodology was used for data interpretation and tabulation. Finally, with the evidence obtained in the research, it was possible to conclude that the legal entities in Brazil, specifically the publicly traded ones, have considerable adherence to some items of the regulation established in the anti-corruption law, but it is necessary to advance, since 43.33% of the companies does not disclose specific structure for the integrity program.