RESPONSABILIDADE SOCIAL CORPORATIVA X CONFORMIDADE
Empresas convidadas a participar do processo seletivo do ISE e processos na CVM
DOI:
https://doi.org/10.23925/2595-4865.2025v2n19.72934Palavras-chave:
Responsabilidade social corporativa, Conformidade regulatória, iseResumo
Este artigo examina como está a conformidade regulatória de empresas convidadas a participar do processo seletivo do Índice de Sustentabilidade Empresarial (ISE) da B3 e perante a Comissão de Valores Mobiliários (CVM). Dentre as novem empresas da amostra, as infrações variaram entre corrupção, falhas em auditoria, uso de informação privilegiada, omissão de fatos relevantes e problemas em aquisições societárias e governança. Os achados revelam um paradoxo relevante, além de indicarem que falhas na transparência informacional, auditoria e governança continuam sendo pontos críticos mesmo entre empresas associadas a iniciativas de sustentabilidade.
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Copyright (c) 2026 Ana Jeniffer Rebouças maia, Naiane Vitória Rodrigues de Lima, Ketlin Caroline Ribas de Souza, Rodrigo Oliveira Miranda
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