Post by xyz3800 on Feb 28, 2024 8:50:58 GMT
The adoption and expansion of prevention programs are on the list of concerns of Brazilian business agents. Not only after the crisis, whose emergence required a reform of the neoliberal-based capitalist economic model of the 1990s, but even before, in the international corporate sphere, warnings emerged for a change in the conduct of business management, in the sense of being guided by greater responsibility. In this context, companies and the legislator created new terms for the implementation of prevention programs in business conduct, such as “risk management” — risk management , “value management” — value management , “corporate governance” — corporate governance , “codes of conduct”— codes of conduct [ 1 ], among others, and the basis of these concepts was the so-called compliance program . The English term compliance comes from the English verb “ to comply ”, which means to comply, to comply, to be in accordance with a rule.
Perhaps, the notion of a compliance program can be sculpted as a self-referential system of “regulated self-regulation” [ 2 ], that is, the procedural and ethical fulfillment of planned goals, internal and external regulations, laws and guidelines, aiming to mitigate the risk linked to the corporate sphere. Compliance , as a rule, is inserted into companies through a program, which can have different approaches, and for the intended application, the best model is Exit Mobile Number List the one based on the triad: prevention, detection and remediation . At this point, we correlate compliance programs with the prevention of crimes against tax and money laundering in the corporate world, in order to outline the characteristics for an ideal program. However, previously, a brief overview of what criminal compliance is is necessary to analyze its approach to everyday business life.
Well, initially, it is observed that the national measure that preceded compliance programs was Law 12,846 of August, regulated by Decree 8,4. Said legislation, technically called the Anti-Corruption Law or Clean Company Law, aims to remedy the gap in the Brazilian legal system regarding the administrative and civil liability of legal entities that carry out illicit acts to the detriment of national and foreign Public Administration, mainly, acts of corruption and fraud in bidding and administrative contracts. The “blight” of this legislation is undoubtedly the integrity programs and compliance programs. Article 7, VIII, of the Anti-Corruption Law brings the integrity program as a kind of mitigating factor for the investigation and application of sanctions, otherwise let's see: “Art. 7º The following will be taken into consideration when applying sanctions: VIII – the existence of internal mechanisms and procedures for integrity, auditing and encouraging the reporting of irregularities and the effective application of codes of ethics and conduct within the scope of the legal entity”[ 3 ].
Perhaps, the notion of a compliance program can be sculpted as a self-referential system of “regulated self-regulation” [ 2 ], that is, the procedural and ethical fulfillment of planned goals, internal and external regulations, laws and guidelines, aiming to mitigate the risk linked to the corporate sphere. Compliance , as a rule, is inserted into companies through a program, which can have different approaches, and for the intended application, the best model is Exit Mobile Number List the one based on the triad: prevention, detection and remediation . At this point, we correlate compliance programs with the prevention of crimes against tax and money laundering in the corporate world, in order to outline the characteristics for an ideal program. However, previously, a brief overview of what criminal compliance is is necessary to analyze its approach to everyday business life.
Well, initially, it is observed that the national measure that preceded compliance programs was Law 12,846 of August, regulated by Decree 8,4. Said legislation, technically called the Anti-Corruption Law or Clean Company Law, aims to remedy the gap in the Brazilian legal system regarding the administrative and civil liability of legal entities that carry out illicit acts to the detriment of national and foreign Public Administration, mainly, acts of corruption and fraud in bidding and administrative contracts. The “blight” of this legislation is undoubtedly the integrity programs and compliance programs. Article 7, VIII, of the Anti-Corruption Law brings the integrity program as a kind of mitigating factor for the investigation and application of sanctions, otherwise let's see: “Art. 7º The following will be taken into consideration when applying sanctions: VIII – the existence of internal mechanisms and procedures for integrity, auditing and encouraging the reporting of irregularities and the effective application of codes of ethics and conduct within the scope of the legal entity”[ 3 ].