The Anti-Corruption Legislation in Brazil, Historical Landmarks, its Influences, Pillars, and Updates Brought by Decree

September 2022Corporate Governance Energy

Abstract

This study aims to investigate the parameters of the anti-corruption laws and regulations compliance program. Mainly based on historical topics, corruption scandals and corporate frauds Brazil approved the Law n. 12,846, known as the anti-corruption law, approved on August 1st, 2013, and more recently Decree No. 11,129/2022 revokes Decree No. 8,420/2015 previously in force, that defined criteria for the functioning of compliance programs. This paper will contribute by looking to show the importance of Brazilian companies being adherent to the anti-corruption law and compliance programs and how this must be associated with greater implementation of internal controls. Keywords: anti-corruption law and regulations; corruption scandals, compliance program, business ethics and code of conduct.

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The Anti-Corruption Legislation in Brazil, Historical Landmarks, its Influences, Pillars, and Updates Brought by Decree

Abstract

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