A prática de guidance como forma de governança corporativa

Abstract

The report called guidance began to be disseminated from the perspective of adopting good corporate governance practices, aligning interests in order to preserve and enhance the value of the organization. In this context, this study had the following main objectives: i) to describe the degree of compliance of listed companies to the practice of guidance and ii) to establish attribute differences on using the guidance between companies that were and that were not compliant to the list of corporate governance practices. The survey covers a sample of 71 companies that have gone through the content analysis in the Reference Form 2013. The results indicated that only 21 companies (30% of the sample) disclose the guidance report and showed that greater diversity and dissemination of information are done by companies that adopt best practices in corporate governance.