Compliance empresarial: a relevância da abordagem interdisciplinar para efetividade das práticas corporativas

Abstract

This study aims to analyze the importance of integrating corporate compliance into the strategic planning of organizations, through an interdisciplinary approach that encompasses the fields of Law, Business Administration, and Accounting. The research begins with a historical overview, contextualizing the evolution of compliance from the first regulatory frameworks, such as the Foreign Corrupt Practices Act (USA, 1977), to its consolidation as a fundamental instrument of corporate governance and institutional integrity. In the contemporary context, compliance is no longer a merely reactive mechanism but has become a strategic tool for prevention, transparency, and organizational sustainability. The methodology adopted involved bibliographic and documentary research, grounded in classical and contemporary authors, as well as case studies of companies such as Petrobras, Vale, and Siemens, which demonstrate the effectiveness of interdisciplinary action in building robust integrity programs. The results show that the effectiveness of a compliance program depends on the integration of different areas of knowledge and the preventive role of organizations in identifying and mitigating legal, accounting, operational, and reputational risks. The study also establishes a connection between the international standardization of accounting statements (IFRS) and legal compliance requirements, showing that both share the goal of promoting transparency and trust in business relations. Moreover, it discusses the Brazilian entrepreneurial landscape, characterized by a high rate of business creation and, simultaneously, a high rate of early failures, partly attributed to the lack of strategic planning and effective compliance policies. It is concluded that corporate compliance, when integrated into strategic planning through an interdisciplinary perspective, contributes to strengthening corporate governance, fostering an ethical culture, and promoting sustainable organizational development. In local contexts, especially among small and medium-sized enterprises, such as those in Picos–PI, preventive compliance represents a competitive advantage and an opportunity for professional management improvement.