Informações sobre o combate à corrupção e suas relações com os níveis de governança corporativa: um estudo sob a ótica da hipocrisia organizacional

This study aims to analyze whether there is a relationship between the level of corporate governance and the volume of information on the fight against corruption in the annual reports of the organizations that were involved in the last Brazilian corporate scandals. The Theory of Organizational Hypocrisy was used as background to observe if there were discrepancies between the one disclosed by the companies and what was proven through the reports of Federal Public Bodies and the press through a triangulation of data. To measure the volume of anti-corruption information disclosed by the organizations studied, BRF S.A., JBS S.A., Odebrecht and Petrobras S.A., as well as their respective levels of corporate governance, used the content analysis technique. Non-parametric tests (scatter plot and Pearson's correlation) were used to verify the existence of a relationship between disclosure of anti-corruption information and the level of corporate governance of organizations. The results showed that, with the exception of the Odebrecht Company, the other organizations regularly disseminated information on the fight against corruption and had high levels of corporate governance. As for the relationship between the studied variables, a positive and significant relationship was found, corroborating with the hypothesis formulated in the research, in addition to inferring that the information disclosed by the organizations corresponds to the measures employed to combat corruption internally. However, these findings indicate that the companies analyzed used organizational hypocrisy as a strategy to meet different stakeholder demands, and allow us to question whether the corporate governance measures proposed by the Brazilian Institute of Corporate Governance are effective against the fight against corruption and fraud in organizations.