Compliance como atenuante do crime de corrupção

/17.894 Comentários/em , /por

Compliance como atenuante do crime de corrupção
21/05/2014
Por: Fernanda Terra

Em Fevereiro/2014, após 180 dias de sua publicação, entrou em vigor a Lei nº12.846/2013 – conhecida como Lei anti-corrupção, estabelecendo um marco legal para responsabilização objetiva das empresas.

Embora ainda sem regulamentação, portanto sem possibilidade de aplicação, a Lei movimentou o cenário das empresas em geral, especialmente porque traz como penalidade multa de até 20% do faturamento bruto, responsabilidade objetiva dos dirigentes, isto é, independente de estar diretamente ligado ao ato de corrupção poderá ser responsabilizado caso qualquer funcionário o faça, e por último e ainda mais grave a Lei prevê o fim da empresa.

Em que pesem  apontamentos de inconstitucionalidade e ilegalidade nestas previsões, e o alarde da Corregedoria Geral da União-CGU de punições exarcebadas que podem fazer com que a Lei não seja efetiva, a norma definitivamente mudará o cenário de atuação nas diretorias das empresas.

Historicamente os Estados Unidos são os pioneiros na aplicação de Leis Anti Corrupção, desde 1977 com Foreign Corrupt Practices Act – FCPA, pressionaram a Inglaterra que possui uma lei ainda mais dura UK Bribery Act, o Brasil que já assinou tratados internacionais anticorrupção, tinha prazo até 2014 para publicar sua própria legislação, buscando melhorar sua posição para investimento internacional na OCDE.

Na esteira das leis estrangeiras a Lei Brasileira foi publicada, deixando a comunidade jurídica incomodada com pontos que claramente ferem garantias constitucionais, e os dirigentes de empresas assustados com a possibilidade de responsabilização de crimes que podem ser cometidos por funcionários em qualquer escala da hierarquia, tendo ou não conhecimento, e o pior podendo ser denunciado pela “autoridade máxima” de todo órgão do Executivo, Legislativo e Judiciário,   deixando uma larga margem para abusos e erros.

Neste cenário enquanto esperamos a regulamentação que já está pronta na Casa Civil aguardando a chancela presidencial e supõe-se seguirá o FCPA, podemos e devemos nos antecipar às práticas de Compliance, pois a existência de mecanismos e procedimentos internos de integridade, auditoria e incentivo à denúncia de irregularidades e a aplicação efetiva de códigos de ética e de conduta no âmbito da pessoa jurídica, conforme determina a Lei publicada e jurisprudência internacional comparada é um mecanismo eficaz de atenuação das penas.

Uma das Big Four publicou em seu site que 5% das pessoas terão seus princípios como dogmas e jamais cometerão crimes, outros 5% já acordarão pensando em como cometê-los, mas 90% dançarão conforme a música e portanto, estarão sujeitas às pressões internas e externas de suas companhias e país, nesta margem  o Compliance  atuará preventivamente espelhando a cultura e os valores dos dirigentes, construindo muros que dificultam a atuação da minoria e evitam a oportunidade para maioria.

Ciente da necessidade criada pela nova lei, mas sem perder de vista nossa cultura e a realidade do nosso país é preciso vencer preconceitos e construir um programa de Compliance  levando em consideração a eficiência empresarial, assim o programa deve ser desenvolvido considerando a estratégia e administração de cada negócio, gestão de risco e o Direito Nacional.

Ainda que exista um gap entre a proposta e a realidade, consideramos que este é um caminho sem volta para as empresas e para um país que busca  melhorar sua imagem internacional.

Além do que a inserção de penas administrativas no sistema legal Brasileiro traz irremediavelmente um cenário onde é preciso pensar em Compliance, como espelho dos valores dos dirigentes e demonstração de boa-fé, o Compliance efetivo talvez não exclua a responsabilidade, mas certamente atenuará as sanções, sendo instrumento essencial após a Lei Anti-corrupção.

Fernanda Terra é sócia do Terra, Pimentel e Vecci Advogados, advogada especialista em Direito Tributário, e atualmente cursa Governança Corporativa e Compliance no INSPER.

17894 respostas
  2. asmr https://0mniartist.tumblr.com
    asmr https://0mniartist.tumblr.com says:

    It’s a pity you don’t have a donate button! I’d most certainly donate to this fantastic blog!
    I guess for now i’ll settle for book-marking and adding your RSS feed to my Google account.

    I look forward to new updates and will talk
    about this website with my Facebook group. Talk soon! asmr 0mniartist

  3. 0mniartist
    0mniartist says:

    magnificent put up, very informative. I’m wondering why the other specialists of this sector don’t understand this.
    You should continue your writing. I am confident,
    you have a huge readers’ base already! 0mniartist asmr

  4. bit.ly
    bit.ly says:

    Thanks in favor of sharing such a fastidious thought, piece of writing is good, thats why i have read it entirely asmr 0mniartist

  5. bit.ly
    bit.ly says:

    I will right away grab your rss as I can’t in finding your e-mail subscription hyperlink or newsletter service.
    Do you have any? Please let me realize so that I could subscribe.
    Thanks. asmr 0mniartist

  6. http://bit.ly
    http://bit.ly says:

    Right now it appears like WordPress is the top blogging platform available
    right now. (from what I’ve read) Is that what you are using on your blog?

    asmr 0mniartist

  9. there asmr
    there asmr says:

    I was curious if you ever thought of changing the structure of your website?
    Its very well written; I love what youve got to say.
    But maybe you could a little more in the way of content so people could connect with it better.
    Youve got an awful lot of text for only having 1 or 2 pictures.
    Maybe you could space it out better?

  10. asmr is
    asmr is says:

    Unquestionably imagine that which you said. Your favourite
    justification seemed to be at the internet the simplest thing to be aware of.
    I say to you, I definitely get irked even as other folks
    consider worries that they plainly do not realize about. You controlled
    to hit the nail upon the highest and also defined out the whole thing without having side effect ,
    other folks can take a signal. Will likely be back to get more.

    Thank you

  11. or gamefly
    or gamefly says:

    obviously like your website however you need to check
    the spelling on quite a few of your posts. Several of them
    are rife with spelling problems and I to find it very bothersome to
    tell the truth then again I will certainly come again again.

  12. asmr of
    asmr of says:

    Do you have a spam issue on this blog; I also am a blogger, and I was wondering your
    situation; we have created some nice practices and we
    are looking to exchange solutions with other folks, why not shoot
    me an e-mail if interested.

  13. j.mp
    j.mp says:

    Please let me know if you’re looking for a article author for your blog.
    You have some really great articles and I believe I would be a good asset.

    If you ever want to take some of the load off, I’d absolutely love to write some content for your blog in exchange
    for a link back to mine. Please shoot me an email if interested.
    Regards!

  14. asmr your
    asmr your says:

    I’m not that much of a internet reader to be honest but your blogs
    really nice, keep it up! I’ll go ahead and bookmark
    your website to come back later on. Cheers

  15. asmr on
    asmr on says:

    I really like your blog.. very nice colors & theme. Did you make this website yourself or did you hire someone to do
    it for you? Plz reply as I’m looking to create my own blog and would like
    to find out where u got this from. thank you

  16. j.mp
    j.mp says:

    scoliosis
    What’s up mates, its impressive paragraph regarding
    tutoringand fully explained, keep it up all the time.
    scoliosis

  17. http://bit.ly/
    http://bit.ly/ says:

    scoliosis
    Wow that was strange. I just wrote an extremely long comment but after I clicked submit my comment didn’t
    appear. Grrrr… well I’m not writing all that over again. Regardless, just wanted to say great blog!
    scoliosis

  18. Charles
    Charles says:

    I always used to read article in news papers but now as I
    am a user of net thus from now I am using net for articles or reviews, thanks to web.

  20. Rachel
    Rachel says:

    My brother recommended I may like this website. He was once totally right.

    This post actually made my day. You can not believe simply how much time
    I had spent for this information! Thank you!

  21. rollex11 Agent
    rollex11 Agent says:

    Today, I went to the beachfront with my children. I found a sea
    shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed.

    There was a hermit crab inside and it pinched her ear. She never wants to
    go back! LoL I know this is entirely off topic but I had to tell someone!

    Have a look at my site … rollex11 Agent

  22. ntc33 jackpot
    ntc33 jackpot says:

    I am extremely impressed along with your writing abilities as neatly as with the structure in your weblog.
    Is this a paid subject or did you modify it your self?
    Either way keep up the nice high quality writing, it is uncommon to look a great blog like this
    one these days..

    my site :: ntc33 jackpot

  23. https://918kiss-m.com/
    https://918kiss-m.com/ says:

    Does your blog have a contact page? I’m having problems locating it but, I’d like to send
    you an email. I’ve got some recommendations for your
    blog you might be interested in hearing.
    Either way, great website and I look forward to seeing it grow over time.

    Also visit my homepage – lpe88 11, https://918kiss-m.com/,

  28. calibet test id
    calibet test id says:

    I just could not leave your site prior to suggesting that I extremely enjoyed
    the standard info an individual provide in your guests?
    Is going to be again continuously to investigate cross-check new posts

    Also visit my site :: calibet test id

  34. https://grazebo.com/viewtopic.php?id=10293
    https://grazebo.com/viewtopic.php?id=10293 says:

    Thank you so much pertaining to giving everyone an update
    on this matter on your web page. Please understand that if a
    fresh post appears or in case any adjustments occur
    about the current posting, I would be thinking about reading a lot more and focusing on how to make good utilization of those approaches you write about.
    Thanks for your time and consideration of other people by
    making this web site available.

    Visit my website https://grazebo.com/viewtopic.php?id=10293

  35. https://785days.tumblr.com/
    https://785days.tumblr.com/ says:

    free dating sites
    I do not know if it’s just me or if everybody else
    encountering problems with your website. It appears like some of
    the text in your posts are running off the screen. Can somebody else please comment and let me know if this is happening
    to them too? This could be a issue with my web browser because I’ve had this happen previously.
    Kudos free dating sites https://785days.tumblr.com/

  37. clubriders.men
    clubriders.men says:

    Very nice post. I just stumbled upon your blog and wanted
    to say that I have truly enjoyed surfing around your blog posts.
    In any case I will be subscribing to your rss feed and I hope you write again soon!

    Here is my blog … clubriders.men

  38. bbs.shishiedu.com
    bbs.shishiedu.com says:

    I and also my friends came following the nice tips and tricks located on your web site while before long I got a horrible suspicion I had not thanked the
    web site owner for those secrets. My women are actually consequently thrilled to see all of them and have in effect in actuality been taking advantage
    of them. Appreciate your being simply helpful and also for
    picking out such really good ideas most people
    are really wanting to discover. My very own honest apologies for not saying thanks
    to you sooner.

    My page bbs.shishiedu.com

  39. asmr are
    asmr are says:

    Hey! This post couldn’t be written any better! Reading through this post
    reminds me of my good old room mate! He always kept talking about this.
    I will forward this write-up to him. Fairly certain he will have a good read.
    Thanks for sharing!

  40. free dating sites in
    free dating sites in says:

    I loved as much as you will receive carried out right
    here. The sketch is attractive, your authored subject matter stylish.

    nonetheless, you command get bought an shakiness over that you wish be delivering
    the following. unwell unquestionably come further formerly
    again since exactly the same nearly a lot often inside case you shield this increase.

  42. free dating sites this
    free dating sites this says:

    I believe that is among the such a lot vital information for me.

    And i am satisfied reading your article. But should remark
    on some normal things, The web site style is ideal, the articles is
    actually excellent : D. Just right job, cheers

  46. dating sites is
    dating sites is says:

    Hi there just wanted to give you a quick heads up. The words in your content seem
    to be running off the screen in Internet explorer. I’m not sure if this
    is a format issue or something to do with web browser compatibility but
    I figured I’d post to let you know. The design and style look great though!
    Hope you get the issue resolved soon. Many thanks

  48. scoliosis of
    scoliosis of says:

    Hello there! Would you mind if I share your blog with my zynga group?
    There’s a lot of people that I think would really enjoy your content.
    Please let me know. Many thanks

  49. continue reading this
    continue reading this says:

    I know this if off topic but I’m looking into starting my
    own weblog and was curious what all is needed to get setup?
    I’m assuming having a blog like yours would cost a pretty penny?
    I’m not very web smart so I’m not 100% certain. Any suggestions or
    advice would be greatly appreciated. Kudos

  50. dating sites my
    dating sites my says:

    It’s actually a great and helpful piece of information.
    I am glad that you just shared this helpful information with us.
    Please stay us up to date like this. Thank you for sharing.

  53. http://tinyurl.com/y6plqmuq
    http://tinyurl.com/y6plqmuq says:

    I loved as much as you’ll receive carried out right here. The sketch
    is tasteful, your authored subject matter stylish. nonetheless, you command
    get bought an impatience over that you wish be delivering the following.
    unwell unquestionably come further formerly again as exactly
    the same nearly very often inside case you
    shield this increase.

  61. Scott
    Scott says:

    Have you ever considered about including a little bit more
    than just your articles? I mean, what you say is valuable and everything.
    Nevertheless think of if you added some great pictures or video clips to
    give your posts more, “pop”! Your content is excellent
    but with pics and videos, this website could certainly be
    one of the very best in its niche. Great blog!

  73. http://tinyurl.com
    http://tinyurl.com says:

    An impressive share! I have just forwarded this onto
    a friend who was conducting a little homework on this.

    And he in fact ordered me dinner simply because I discovered it for him…

    lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending
    some time to discuss this matter here on your blog.

  74. http://bitly.com/
    http://bitly.com/ says:

    Thanks a bunch for sharing this with all of us
    you actually realize what you’re speaking about!

    Bookmarked. Please also discuss with my website =).
    We will have a link trade arrangement between us

  77. tinyurl.com
    tinyurl.com says:

    Every weekend i used to go to see this site, because
    i want enjoyment, for the reason that this
    this website conations truly fastidious funny information too.

  79. j.mp
    j.mp says:

    I’m extremely impressed with your writing skills and also with the layout on your weblog.

    Is this a paid theme or did you customize it yourself? Anyway keep up the excellent quality writing, it’s
    rare to see a nice blog like this one today.

  80. gamefly of
    gamefly of says:

    I have been exploring for a little bit for any high quality articles or weblog posts in this
    kind of space . Exploring in Yahoo I finally stumbled upon this site.

    Studying this information So i am satisfied to exhibit that I have an incredibly excellent uncanny feeling I discovered exactly what I needed.

    I such a lot certainly will make sure to do not forget
    this site and provides it a look regularly.

  82. ps4 games it
    ps4 games it says:

    Hi there i am kavin, its my first time to commenting anyplace,
    when i read this article i thought i could also create comment due to this brilliant paragraph.

  83. ps4 games this
    ps4 games this says:

    Oh my goodness! Awesome article dude! Many thanks, However I am having issues with your RSS.
    I don’t understand why I am unable to join it.

    Is there anybody having the same RSS problems? Anyone
    that knows the solution can you kindly respond? Thanks!!

  84. it ps4 games
    it ps4 games says:

    It’s appropriate time to make some plans for the future and it is time to be happy.
    I’ve read this post and if I could I desire to suggest you few interesting things or tips.
    Perhaps you can write next articles referring to
    this article. I desire to read even more things about it!

  86. a web hosting
    a web hosting says:

    Fantastic beat ! I would like to apprentice even as you amend
    your website, how can i subscribe for a blog website?
    The account helped me a appropriate deal. I had been tiny bit acquainted of this your broadcast offered vivid
    transparent idea

  91. j.mp
    j.mp says:

    Fascinating blog! Is your theme custom made or did you
    download it from somewhere? A theme like yours with a few simple tweeks would really
    make my blog stand out. Please let me know where you
    got your design. Many thanks

  98. warlio
    warlio says:

    multi ferramentas de marketing digital Gratis
    Trabalhe com Software Divulgar mais de 240 classificados
    gratis ,Software Facebook Marketing Grupos , Software
    Promover Sites e Blogs Marketing, Ferramentas Gratuita
    Para Download Gratis , e muito mais sistemas .
    otima oportunidade de negócios não percam !!
    Demo Gratuito Para Download Gratis
    Copie e Cole no Navegador : https://bit.ly/34ScGRn
    Contato :
    Skype: MktMidia
    alcance seu publico negocios marketing de sucesso

  101. asmr or
    asmr or says:

    When I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox
    and from now on every time a comment is added I get 4
    emails with the exact same comment. Perhaps there is a way
    you are able to remove me from that service? Kudos!

  111. Imarais Beauty Review
    Imarais Beauty Review says:

    Hey! I know this is kind of off-topic however I had to
    ask. Does building a well-established website such as yours require a lot of work?
    I’m completely new to blogging however I do write in my journal every day.
    I’d like to start a blog so I can share my personal experience and views online.
    Please let me know if you have any recommendations or tips
    for brand new aspiring bloggers. Thankyou!

    My blog; Imarais Beauty Review

  121. http://j.mp
    http://j.mp says:

    Hi, There’s no doubt that your site could be having browser
    compatibility issues. When I look at your website in Safari, it looks fine but when opening in I.E.,
    it’s got some overlapping issues. I merely
    wanted to provide you with a quick heads up! Besides that, fantastic
    website! cheap flights http://1704milesapart.tumblr.com/ cheap flights

  122. tinyurl.com
    tinyurl.com says:

    Howdy just wanted to give you a quick heads up. The words
    in your article seem to be running off the screen in Opera.
    I’m not sure if this is a formatting issue
    or something to do with internet browser compatibility but I figured I’d post to
    let you know. The design and style look great though! Hope you get
    the problem solved soon. Many thanks scoliosis surgery https://0401mm.tumblr.com/ scoliosis surgery

  141. Caleb
    Caleb says:

    Generally I don’t read post on blogs, however I wish to say that this write-up very pressured me
    to check out and do so! Your writing style has been amazed
    me. Thanks, very great article.

  144. Roberto
    Roberto says:

    Seu Site é muito bom e pode gerar mais resultados, só
    precisa alcançar novas pessoas que ainda não conhecem o
    seu trabalho! Já pararam pra pensar nisso? Pesquisem sobre
    a plataforma do TrafegoParaSite com br com certeza vocês
    sentirão uma melhora no número de visitas de pessoas
    reais!

  151. ps4 games my
    ps4 games my says:

    I absolutely love your site.. Very nice colors & theme.
    Did you build this web site yourself? Please reply back as I’m looking to create my very own site
    and would love to know where you got this from
    or what the theme is called. Appreciate it!

  245. asmr the
    asmr the says:

    Fantastic goods from you, man. I’ve understand your stuff previous to and you’re just too excellent.
    I actually like what you’ve acquired here, really like what you are stating and the way in which you
    say it. You make it enjoyable and you still care for to keep it
    smart. I cant wait to read far more from you.
    This is actually a wonderful website.