THE RELATIONSHIP BETWEEN ETHICS AND CORPORATE GOVERNANCE: AN ANALYSIS BASED ON THE IBGC GUIDELINES

Authors

  • Abigail de Sousa Vieira Neres Author
  • Fernanda Mosseline Josende Coan Author
  • José Ricarte de Lima Author
  • Vanusa Batista Pereira Author
  • Almir Rodrigues Durigon Author
  • Edir Antônia de Almeida Author
  • Raul Angel Carlos Olivera Author

DOI:

https://doi.org/10.56238/arev7n3-222

Keywords:

Corporate Governance, Ethics

Abstract

Corporate Governance, according to the IBGC, is a system that directs and controls companies, promoting efficiency, ethics and responsibility to protect stakeholders and generate sustainable value. The IBGC Code of Best Practices guides several organizations in Brazil, highlighting ethics as an essential basis for social interactions and trust. This study analyzes the relationship between ethics and Corporate Governance in the 2015 and 2023 Codes, using descriptive, documental and qualitative research. Ethics is investigated as a foundation for management, being mentioned and analyzed in tables to understand its integration into governance practices. The objective is to understand how the IBGC incorporates ethics to strengthen business management in Brazil.

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Published

2025-03-21

Issue

Vol. 7 No. 3 (2025)

Section

Articles

How to Cite

NERES, Abigail de Sousa Vieira; COAN, Fernanda Mosseline Josende; DE LIMA, José Ricarte; PEREIRA, Vanusa Batista; DURIGON, Almir Rodrigues; DE ALMEIDA, Edir Antônia; OLIVERA, Raul Angel Carlos. THE RELATIONSHIP BETWEEN ETHICS AND CORPORATE GOVERNANCE: AN ANALYSIS BASED ON THE IBGC GUIDELINES. ARACÊ , [S. l.], v. 7, n. 3, p. 13961–13982, 2025. DOI: 10.56238/arev7n3-222. Disponível em: https://periodicos.newsciencepubl.com/arace/article/view/3992. Acesso em: 5 dec. 2025.