A carregar...
Publicação
Corporate governance e compliance : uma análise luso-brasileira
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.84 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
O instituto da Corporate governance trata-se de uma matéria que se encontra em constante desenvolvimento, com a finalidade de que sejam incorporadas as melhores práticas pelas sociedades comerciais, evitando ou pelo menos minimizando possíveis crises. Diante do ambiente globalizado no qual os bancos estão inseridos, da necessidade de constante aperfeiçoamento dos instrumentos de controle (nomeadamente do compliance), bem como do problema mundial relacionado ao crime de lavagem de dinheiro, e além da preservação da reputação e dos interesses dos stakeholders envolvidos, urge, portanto, a importância de serem analisadas tais situações não só no âmbito nacional, mas também internacional, sendo escolhidas as jurisdições de Portugal e do Brasil para este efeito. Pretende-se, portanto, realizar a análise do governo interno no setor bancário, observando as linhas de defesas, com principal enfoque no compliance. Outrossim, diante da responsabilidade especial ao qual os bancos estão vinculados, este trabalho também procura verificar, tanto no ordenamento jurídico português, quanto no ordenamento jurídico brasileiro, o compliance enquanto ferramenta de combate ao crime de branqueamento de capitais e do financiamento ao terrorismo. Ressalta-se, contudo, que em virtude de ambas observarem as recomendações do Comitê de Basileia e fazerem parte do Grupo de Ação Financeira, pudemos verificar que as jurisdições estudadas possuem mais semelhanças que diferenças quanto ao escopo da presente dissertação.
The Corporate Governance Institute is a constantly developing matter, with the aim of incorporating best practices by commercial societies, avoiding or at least minimizing possible crises. Given the globalized environment to which banks are inserted, the need for constant improvement of internal control instruments (namely compliance), as well as the global problem related to the crime of money laundering, and in addition to the preservation of the reputation and interests of the stakeholders involved, shows the importance of being analyzed such situations not only at the national level, but also internationally, which the jurisdictions of Portugal and Brazil were chosen for this purpose. It is intended, therefore, to carry out the analysis of the internal government in the banking sector, observing the lines of defenses, with the main focus on compliance. Moreover, given the special responsibility to which banks are linked, this work also seeks to verify, both in the Portuguese legal system and in the Brazilian legal system, the compliance as a tool to combat money laundering and terrorist financing. It is noteworthy, however, that because both observe the recommendations of the Basel Committee and be part of the Financial Action Group, it was possible to verify that the both studied jurisdictions have more similarities than differences in the scope of this paper.
The Corporate Governance Institute is a constantly developing matter, with the aim of incorporating best practices by commercial societies, avoiding or at least minimizing possible crises. Given the globalized environment to which banks are inserted, the need for constant improvement of internal control instruments (namely compliance), as well as the global problem related to the crime of money laundering, and in addition to the preservation of the reputation and interests of the stakeholders involved, shows the importance of being analyzed such situations not only at the national level, but also internationally, which the jurisdictions of Portugal and Brazil were chosen for this purpose. It is intended, therefore, to carry out the analysis of the internal government in the banking sector, observing the lines of defenses, with the main focus on compliance. Moreover, given the special responsibility to which banks are linked, this work also seeks to verify, both in the Portuguese legal system and in the Brazilian legal system, the compliance as a tool to combat money laundering and terrorist financing. It is noteworthy, however, that because both observe the recommendations of the Basel Committee and be part of the Financial Action Group, it was possible to verify that the both studied jurisdictions have more similarities than differences in the scope of this paper.
Descrição
Palavras-chave
Direito comercial internacional Corporate governance Risco Instituições de crédito Portugal Brasil Teses de mestrado - 2021