THE CORPORATE ETHICS AS A BASIS FOR SUPPORTING THE COMPLIANCE PROGRAM: A BRIEF ANALYSIS ON ETHICS, INTEGRITY AND COMPLIANCE.
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The focus of this study is to analyze the concepts of business ethics, integrity and compliance in order to understand the meaning of these institutes, the relationship and the distinctions between them, taking into consideration US and Brazilian legislation, principles and experience on this theme. The study is complemented by a brief history of the origin of these institutes. The research methodology adopted consists of investigations and historical observations of the most relevant events. The study is guided by a critical analysis of the US Department of Justice's Compliance Manual and Law no. 13,467/2017, and its effects on the economic, social and business environment. The research is qualitative, exploratory, developed through bibliographic and documentary analysis. The bibliographic and documentary sources employed consist of searching books, scientific journals, journals and articles taken from the Internet, as well as legislation. The investigation is conducted through the hypothetical-deductive method of approach, through a dogmatic analysis of the concepts of business ethics, integrity and compliance. As a result of the research, it was concluded that, in essence, ethics and compliance are different sides of the same coin. In this sense, compliance aims the accomplishment of the law, while ethics requires doing what is right, regardless of what the law says. The ethical context is the basis for the compliance program, considering that ethics and integrity support the compliance program. The compliance system will only work if there is a strong ethical culture. The study provides a contribution of an analysis of the two theories that underlie compliance, the rationalist and normative theories, as well as concepts and definitions that confuse many professionals of compliance area.
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code of ethics, compliance, corporate ethics, integrity, moral
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Português
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Relacoes Internacionais no Mundo Atual, v. 2, n. 23, p. 99-125, 2019.
