Ética e a hipocrisia empresarial: um estudo sobre a utilização do termo ética e seus correlatos nos formulários de referências

Abstract

The aim of this research was to analyze the use intensity of the word ethics and related words in companies listed in the Brazilian Stock Exchange – B3, especially the ones involved in Operação Lava Jato. The Reference Forms annually published by companies from 2013 to 2018 have been consulted, to verify consistencies or inconsistencies regarding the use of the word ethics and related words, concerning their actual corporate adopted practices. The main results showed that, since 2013, companies have increased the use of words related to ethics in their Reference Forms. This growth coincides with the enactment of the Anti-Corruption Act in 2013, and the beginning of Operação Lava Jato in 2014. It was concluded that companies involved in Operação Lava Jato have increased the use of words related to ethics in their Reference Forms, when compared to other companies from the sample. On the other hand, companies listed in the Brazilian Stock Exchange - B3 special segments, such as Novo Mercado, have used these words much less than the average companies from the sample