Cultura empresarialuma Informação Referencial sobre as companhias abertas

Resumo

This research aims to demonstrate the relevance of the corporate culture and of its recognition, both in Brazil and abroad, in theory and in business practices. However, our empirical study has verified that such relevance is not reflected in the forms of the main periodic documents that the Brazilian publicly traded companies shall present to the regulatory body, nor in the content filled in by a leading group of such companies, selected by criteria combining trade volume and governance and sustainability practices. In an open letter to capital market entities, this study proposes solutions to bring transparency to the matter in the “Formulário de Referência” and the “Informe sobre o Código Brasileiro de Governança Corporativa – Companhias Abertas”, acknowledging that corporate culture is one of the basic referential information of the Brazilian publicly traded companies and a potential risk factor.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/30303

Temas

Governança

Palavras-chave

Cultura empresarialGovernança corporativaFormulário de referênciaCultura organizacionalASGRelato integradoCorporate cultureCorporate governanceReference formOrganizational cultureESGIntegrated ReportAdministração de empresasSociedades por ações - Brasil