Assessing the Quality of Compliance Programs in Companies Listed in the New Brazilian Market

Abstract

The present study, based on the experiences conducted by the academic research group "Enterprise, Development, and Responsibility (EDRESP)," aims to touch upon the discussion regarding the (in)capacity of compliance measures to effectively impact the organization of business societies through their role in promoting the social interest of companies. The investigation utilizes a methodology of documentary analysis, with the main scope being an empirical study, namely, the formulation and application of questionnaires capable of assessing the quality (degree of compliance with legislation and effectiveness) of commitments made by companies listed on the Novo Mercado of B3 (Brasil, Bolsa e Balcão) in their integrity programs. This endeavor is subdivided into various research axes that substantiate objective parameters to be considered by companies in terms of governance and integrity, namely: environmental, consumerist, competitive, punitive, labor, and other criteria. Furthermore, it was expected to ascertain whether the degree of compliance adherence to current legislation, combined with the parameters used by each program, defines the capacity of the measure as an instrument of institutional efficiency.