Compliance e cultura organizacional: uma análise da geração de resultados no ambiente interno e externo de uma organização

Abstract

This article aims to discuss the concepts and applications of the compliance program in organizations, analyzing the factors that lead companies to adhere to this set of norms and stimulating a reflection on the benefits that this program can bring to internal and external development of the organization. Starting from a theoretical conceptualization, we analyze the trajectory of the evolution of the term and verify that its application is directly related to the fight against corruption and the need to institute new cultural standards. From this perspective, it is identified that compliance does not arise from something new or is externally created. This is a conceptual evolution of organizational practices related to corporate governance that originated from initiatives to modernize systems, risk mitigation and normative improvement with a view to promote greater transparency and legal regulation. Taking a case study with the company SIMM Soluções as a basis and considering the application of the semi-structured interview technique, the article identifies the context of the emergence of the compliance program, describing its implementation and pointing out the changes that can be perceived both in the internal and external environment. The general results of the work show the importance of adopting compliance practices and how their implementation can be a differential factor of competitiveness and generation of results. Based on the systematization carried out with this work, it is hoped to contribute to the consolidation of this practice, providing relevant inputs to identify challenges and opportunities faced by the corporate world.