Papel do Conselho de Administração na Ética Empresarial em Países da América Latina Outros Idiomas

ID:
47070
Resumo:
O presente trabalho analisa os valores éticos fomentados nos códigos de ética das empresas latino-americanas e identifica a influência da composição do Conselho de Administração (CA) – em particular, a presença de diversidade de gênero e de conselheiros independentes e estrangeiros no CA. O estudo, realizado com as 100 maiores empresas latino-americanas cotadas em bolsa, mostra que as empresas estudadas elaboram códigos de conduta com valores éticos que melhoram as relações com seus stakeholders. No entanto, prevalece o estabelecimento de valores que protegem a organização do funcionário, além da imposição de sanções. Por outro lado, a regressão efetuada indica que a presença de mulheres e conselheiros independentes no CA afeta de maneira significativa e positiva o conteúdo dos códigos de ética, enquanto a presença de conselheiros estrangeiros tem um impacto negativo. As descobertas desta pesquisa permitem avançar na escassa literatura existente sobre a ética empresarial no contexto latino-americano.
Citação ABNT:
HARO-DE-ROSARIO, A.; GÁLVEZ-RODRÍGUEZ, M. D. M.; SÁEZ-MARTÍN, A.; CABA-PÉREZ, C. El Rol del Consejo de Administración en la Ética Empresarial en Países de Latinoamérica . Revista de Administração de Empresas, v. 57, n. 5, p. 426-438, 2017.
Citação APA:
Haro-de-rosario, A., Gálvez-rodríguez, M. D. M., Sáez-martín, A., & Caba-pérez, C. (2017). El Rol del Consejo de Administración en la Ética Empresarial en Países de Latinoamérica . Revista de Administração de Empresas, 57(5), 426-438.
DOI:
http://dx.doi.org/10.1590/S0034-759020170502
Link Permanente:
http://www.spell.org.br/documentos/ver/47070/papel-do-conselho-de-administracao-na-etica-empresarial-em-paises-da-america-latina-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Espanhol
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