EL GOBIERNO CORPORATIVO EN EL BRASIL Y EL PAPEL SOCIAL DE LAS EMPRESAS (Article published in Spanish)

Authors

  • Patricia González González Magíster y Doctora en Ciencias Contables de la Universidad de Sao Paulo, Brasil. Profesora Asociada de la Universidad del Valle.

Keywords:

Corporate gobernance, theory of the firm, codes of corporate gobernance, social role of the firm, minority shareholder, stakeholder

Abstract

The objective of this article is to analyze the concept of corporate governance in the wake of new trends in the reporting of information to stakeholders. In many cases, management not only discusses and presents analyses of the diverse financial, economic and market variables, but also delves into various social variables such as environmental issues, the quality of human resources and initiatives favoring minority shareholders. The article also covers developments in Brazil, a country that has seen a series of innovations over the past several years with regard to the reporting of information of interest to stakeholders. More information of relevance to the general user is being made available. Also covered is the creation of a new index for the Sao Paulo Stock Exchange - the IGC, or Index of Corporate Gobernance. Such developments have provided objective tools and an unprecedented level of transparency, thus assuring the information and dependability the potential investor needs in order to make the best possible decision.

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Published

2002-06-30

Issue

Section

Research articles

How to Cite

EL GOBIERNO CORPORATIVO EN EL BRASIL Y EL PAPEL SOCIAL DE LAS EMPRESAS (Article published in Spanish). (2002). Estudios Gerenciales, (83), 71-90. https://www2.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/85