A Sarbanes-Oxley Act como instrumento de valores éticos, socioeconômicos e ambientais na governança corporativa: seus impactos no Brasil

Abstract

The present article has as objective to discourse on the impacts of the Law Sarbanes-Oxley in the enterprise spheres and its possible democratization in the markets leaving of analyses on the process of globalization and its unfolding in the attempt of consolidation of the movements and projects so that ways that the companies in a bigger support in the social-economics scopes lead, social and ambient, based are to establish in the principles of the corporative governance. The corporative governance is justified and defended, as much for the companies how much for the society and the State as phenomenon that accumulates of stocks the recognition of the necessity for the survival and perenity of a company in the international scene, through the use of practical of better management and professionalization. The market perceives the governance as instruments for the valuation of its investments and the companies in turn become more attractive before the investors from the awareness of the principles of transparency and equity. Currently the question of the corporative governance accumulates of stocks much more of what the justification of its creation based in the international corporative scandals encloses a bigger context for the companies who if worry in getting success ahead of the international markets to divulge its good name and to value its papers in the action market.