Programas compliance de sustentabilidade empresarial: análise dos paradigmas e desafios da funcionalização

Abstract

This paper aims to present and discuss a new model of business sustainability compliance programs. In addition, as a main problem, part of the following questions: Is it possible for companies to adopt sustainable compliance programs, and what are the paradigms and challenges for the functionalization of this legal compliance model to be developed and implemented in Brazilian companies? Thus, as an initial hypothesis, this research starts from the perspective that companies must establish compliance programs based on the following economic, social and environmental areas as a way of fulfilling the social function, social responsibility and social solidarity. In this way, this work is justified due to the companies' need to implement compliance programs that are effective and sustainable, considering that the environment is under great threat from inadequate economic practices, political, social and competitive pressures. Therefore, this research adopts as a theoretical framework the concept of the tripod of sustainability created by the sociologist John Elkington, as well as the compliance guidelines established by the Federal Comptroller General, the Administrative Council of Economic Defense and the Ethos Institute of Business and Responsibility Social, legally justified by Article 7, VIII, of Law 12,846 of 2013, also known as Anti-Corruption Law. For this, the hypothetical-deductive method will be used, through analysis of books, scientific articles, codes of ethics and business conduct, national and international legislation to arrive at a scientifically valid conclusion.