CORPORATE GOVERNANCE: A VIEW FROM THE IMPLEMENTATION AND IMPLEMENTATION OF INTEGRITY PROGRAMS AND THEIR INSTITUTIONAL REFLECTIONS

Abstract

The Corporate Structure, being a complex organism from the point of view of Corporate Governance and the external space with other organizations, started to be referenced in the USA and other developed countries of the OECD, which, from the mid-twentieth century, started to translate rules for compliance with the rules, known internationally as “to comply”.These rules, known as corporate integrity practices, not only made them referable but also re-signified the role of organizations, along with their structures based on their practices that in conformity or nonconformity are also endorsed by internal and external bodies to the organization in the institutional setting.Compliance as something to be parametrized by the structure of corporate governance, goes through several moments. Initially, the implementation phase is sought through thematic pertinence and specific normative links; in the next phase, it seeks to demonstrate it with the implementation of rules that, in conjunction with practical actions within an effective compliance program, gain gains that, when reported to public and private institutions, translate into positivity for the entire society.The inductive method is used, where preliminary bibliographic and documentary research were carried out, especially in what converges to the topic in question.