Práticas de governança corporativa nas empresas do setor bancário

Abstract

Corporate Governance is a topic of increasing interest and current. Institutions like IBGC, CVM and BM & F Bovespa are encouraging the adoption by businesses of good corporate governance practices, but even with the increasing market pressure for companies to adopt good governance practices, Brazilian companies appear not adopt them completely. This work aims to analyze and compare corporate governance practices recommended by the Brazilian Institute of Corporate Governance (IBGC) with the practices adopted by banks listed on Bovespa. The methodology used in the study was a descriptive, documentary, bibliographic and quantitative in a sample of 26 banks. We conclude that the banking sector has banks that put into practice the recommendations of good corporate governance practices, especially newer banks, but some banks still have to improve their practices. It is essential to use good corporate governance practices by financial institutions because the banks are key components of the capitalist economy, which makes it necessary administrative transparency forward to the varied stakeholders.