Maturidade em governança corporativa : diretrizes para um modelo preliminar

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

27/02/2012

RESUMO

The adoption of good corporate governance practices benefit organizations and countries. Codes of best practices in corporate governance have incorporated recommendations on the subject, but do not offer a systematic roadmap for organizations that wish to implement them or wish to, at least, verify some kind of adherence to what is suggested. Maturity models can solve this problem, since they allow to structure the organizational evolution in predefined and measurable steps. The objective of this study is to propose a set of basic guidelines in order to prepare a preliminary maturity model in corporate governance that can be applicable to organizations operating in Brazil. The literature search covered the seminal studies on corporate governance, four codes of best practice , three maturity models that are considered today forerunners and recommendations on the construction of maturity models. The author proposes four guidelines for a future maturity model in corporate governance. The first involves the use of policy recommendations contained in the Code of Best Practices IBGC. The second guideline is to adopt transparency, accountability, corporate responsibility and equity as the dimensions of maturity. The third guideline considers five maturity levels, related to corporate governance system of the organization, namely: started, expanded, institutionalized, enhanced and complete. The fourth guideline covers fifty practices, extracted from the Code of Best Practices Ibgc, properly distributed in the five levels mentioned and linked to each one of the proposed dimensions. To illustrate both the operation and the integration of the guidelines, a preliminary and simplified maturity model is proposed - the MaCGov model. This model and its guidelines were evaluated in a focus group meeting, composed of professionals and researchers involved in corporate governance issues. Most of the focus group members have agreed upon the guidelines and have made some specific recommendations on the MaCGov model. Some of these recommendations have been incorporated in the present work and some others have generated suggestions for future studies. The main contribution of the study is to show the possibility of developing a maturity model of governance and to provide a suitable starting point for this.

ASSUNTO(S)

governança corporativa gestão do conhecimento ciencia da informacao corporate governance maturity model ibgc best practices code good practices code

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