Compliance e a responsabilização dos administradores 
Autor: Adriana de Andrade Solé | Publicado: 2016-08-07T09:58:00-03:00

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Fato é fato! Depois de três anos
de lançamento da Lei anticorrupção, (Lei 12.846 ,de 1 de agosto de 2013) que
dispõe sobre a responsabilização administrativa e civil de pessoas jurídicas
pela prática de atos contra a administração pública, nacional ou estrangeira, a
questão&nbsp; “compliance’ na maioria das empresas brasileiras parece estar ainda
só no discurso, ou se existe, não tem funcionado bem na prática. As questões
sobre fraudes , subornos e falências de empresas continuam&nbsp; dominando nossos noticiários e&nbsp; as respectivas prisões de executivos parecem
não chamar a devida atenção, para a correlação com este tema.



A maioria das empresas que em um
primeiro momento perceberam a força deste movimento, na minha opinião, procuraram
implementar algumas medidas tímidas para dar uma resposta rápida à Lei
Anticorrupção formalizando a existência de uma equipe de compliance e&nbsp; elaborando e
divulgando seu código de conduta empresarial . O primeiro entendimento passava
pelo racional da possibilidade de&nbsp;
redução de multas em casos de irregularidades . Passado este tempo, a
discussão mais aprofundada sobre o tema em todas as instâncias da sociedade
trouxe a percepção de &nbsp;que esta emenda
ficou pior que o soneto.



“Compliance” em sentido literal significa&nbsp; estar em conformidade com. E,&nbsp; no âmbito corporativo significa que a empresa
deve cumprir&nbsp; e observar rigorosamente a
legislação a qual é submetida , aplicando princípios éticos nas suas tomadas de
decisões, preservando e garantindo a integridade e resiliência corporativas ,
assim como as de seus colaboradores e da Alta Administração. O conceito Compliance diz respeito portanto, tanto
a pessoa jurídica quanto física , sua abrangência extrapola a questão
anticorrupção, evidenciando sete outros campos legais a serem observados de
forma geral por qualquer instituição e, evidencia principalmente que a Alta Administração e seus
colaboradores&nbsp; podem responder
criminalmente pelos ilícitos praticados em nome ou em benefício da Organização.



Por envolver todos os aspectos
legais e regulatórios de uma organização , a estrutura de Compliance impõe a criação de um robusto sistema de gerenciamento e
mitigação de riscos relacionados a pelo menos oito campos legais: trabalhista,
ambiental, tributário e financeiro, concorrencial , criminal, regulatório,
anticorrupção e aqueles relacionados aos terceiros que interagem com a
Organização.&nbsp;



Ao envolver os stakeholders (terceiros
ou partes interessadas as organizações) a estrutura de Compliance prevê o &nbsp;esforço
institucional direcionado no mapeamento , na classificação e no engajamento
destes públicos sob o ponto de vista de risco por parte da Organização&nbsp; . Este objetivo estratégico de engajamento
dos stakeholders mais críticos para a Organização&nbsp; me parece ser o ponto mais frágil na
abordagem atual dos programas de compliance &nbsp;e a razão principal dos fracassos existentes. &nbsp;Qualquer stakeholder considerado estratégico &nbsp;que não cumpra ou não esteja atento e
mitigando riscos referentes aos campos legais acima mencionados , se incorrerem
em irregularidades provoca a penalização da organização de forma solidária. &nbsp;A credibilidade e a reputação hoje de qualquer
Instituição ou organização pode ser duramente afetada pela desatenção de
qualquer stakeholder.&nbsp;



Entender a abrangência do termo Compliance , a importância e a
necessária eficácia de um robusto sistema de gerenciamento e mitigação de
riscos internos e externos incluindo o envolvimento e engajamento dos
stakeholders&nbsp; é condição “si ne qua non”&nbsp; tanto para o sucesso e sustentabilidade das
Organizações &nbsp;ao longo do tempo, quanto
para a proteção dos seus administradores sob o ponto de vista patrimonial e
reputacional. O fazer “pró forma” assume um risco gigantesco atualmente, uma
vez que ,qualquer estrutura de Compliance
e código de conduta existentes podem se tornar em responsabilidade objetiva
contra a organização e seus administradores em caso de irregularidades pegas. &nbsp;A emenda fica portanto, literalmente pior que
o soneto.





Adriana de Andrade Solé 

Artigo solicitado a autora&nbsp; pela Dasein Executive Search para a revista Dnews
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http://www.dasein.com.br/pt/dnews/index/2016-08/1

http://www.dasein.com.br/pt/dnews/index/2016-08/1&nbsp;