Non-fi nancial indicators increase the perception of business value and attract investors

Abstract

Corporate Governance is the a system by which organizations are managed and aims to ensure the continuity
of business. Weakness and/or insuffi cient governance in companies reduces the attractiveness of investors. The
roles and responsibilities of those responsible for governance must be formalized and clearly disclosed. The
company’s board of directors must be responsible for defi ning strategic decisions and ensuring compliance
with organizational ethical values and principles. It is recommended that the board be composed of members
with diverse profi les and genders. Having a structured and robust audit makes it possible to identify and report
any procedural and managerial nonconformities. The use of privileged information to obtain one’s own benefi t
and/or that of third parties constitutes an illegal and unethical practice. The company’s code of conduct must
consider the principle of equity to be violated in the event of the use of privileged information. For greater
protection of shareholders, the CMN defi ned that it will be automatically assumed that the managers of publicly
held companies have access to privileged information. The ESG theme is being the main indicator to certify
that public and private organizations are really concerned about the impacts on the environment, which makes
them more attractive to customers and investors. The present research of this paper used as methodology a
bibliographic review with a qualitative approach.