CARACTERÍSTICAS DE INTEGRIDADE, GOVERNANÇA CORPORATIVA, COMPLIANCE, CONTROLES INTERNOS E ÉTICA DAS EMPRESAS LISTADAS AO PRÊMIO ANEFAC 2022

Luciano Sperafico Carneiro Junior; Bruna Cristina Cordova; Edicreia Andrade dos Santos

doi:10.5935/2763-9673.20230012

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CARACTERÍSTICAS DE INTEGRIDADE, GOVERNANÇA CORPORATIVA, COMPLIANCE, CONTROLES INTERNOS E ÉTICA DAS EMPRESAS LISTADAS AO PRÊMIO ANEFAC 2022

Luciano Sperafico Carneiro Junior, Bruna Cristina Cordova, Edicreia Andrade dos Santos

Resumo

Esta pesquisa buscou verificar quais características sobre integridade, governança corporativa, compliance, controles internos e ética estão presentes nas demonstrações financeiras das empresas indicadas ao prêmio de transparência ANEFAC 2022. Este estudo buscou apurar quais informações disponibilizadas pelas empresas estão além das exigências legais, a fim de verificar o nível de transparência, integridade, ética e boas práticas de compliance que, conjuntamente, componham o arranjo de controles internos necessários para uma governança corporativa que corresponda à gestão de riscos que cercam a organização. Espera-se que estudo facilite o entendimento sobre a relevância do prémio Troféu de Transparência – ANEFAC para que as empresas busquem dispor de melhores práticas com o meio ambiente e com a sociedade, bem como maior transparência em seus processos. Observou-se que, embora as empresas sejam obrigadas a prestar anualmente suas contas até data pré-estabelecida, por meio de suas demonstrações financeiras padronizadas, os relatórios das empresas demonstram diferenças entre si. E, apesar da falta de uniformidade entre os relatórios, boa parte das empresas estão se esforçando para expor além do que é exigido legalmente em suas demonstrações financeiras publicizadas na B3.

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DOI: https://doi.org/10.5935/2763-9673.20230012

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Direitos autorais 2024 LUCIANO SPERAFICO CARNEIRO JUNIOR, Bruna Cristina Cordova, Edicreia Andrade dos Santos

Revista de Estudos em Organizações e Controladoria (REOC), ISSN 2763-9673, Setor de Ciências Sociais Aplicadas de Irati (SESA/I), Campus Irati - Rua Professora Maria Roza Zanon de Almeida, s/n. Bairro: Engenheiro Gutierrez - Caixa Postal 21 - CEP 84505-677 - Irati – Paraná/Brasil - Editora UNICENTRO

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REOC - Revista de Estudos em Organizações e Controladoria

CARACTERÍSTICAS DE INTEGRIDADE, GOVERNANÇA CORPORATIVA, COMPLIANCE, CONTROLES INTERNOS E ÉTICA DAS EMPRESAS LISTADAS AO PRÊMIO ANEFAC 2022

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