Banca de QUALIFICAÇÃO: GUSTAVO RODRIGUES MARQUES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : GUSTAVO RODRIGUES MARQUES
DATE: 10/02/2025
TIME: 15:00
LOCAL: Plataforma Teams
TITLE:

INTEGRITY AND BRAZILIAN PENSION FUNDS: AN ANALYSIS OF THE PERCEPTION OF PROFESSIONALS IN THE SECTOR

KEY WORDS:

 Integrity; Pension funds; Corporate governance; Compliance.

PAGES: 41
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Closed supplementary pension entities, popularly known as “pension funds”, play a key role in the management of pension resources in Brazil. Research and studies indicate that these entities are subject to challenges related to governance and risk management. In this context, the structuring of integrity and compliance mechanisms has been a topic of discussion in the sector, considering its impact on participants and sponsors. This research aims to analyze the perception of professionals in the closed-end supplementary pension sector regarding the structuring of integrity programs in Brazilian pension funds. To this end, core elements of governance, risk management, organizational culture, among other factors, will be explored, aiming to understand the challenges
and opportunities for implementing these programs. The methodology adopted is qualitative, based on semi-structured interviews with professionals in the sector, selected through the professional network “LinkedIn”. Preliminary data were analyzed with the help of the “IRaMuTeQ” software, revealing five main categories of discussion: ethical governance in senior management, risk management and internal controls, people development and business relations, organizational acculturation, and management of reporting and investigation channels. The initial results point to relevant directions for further research on integrity in pension funds. It was observed that corporate governance and integrity in senior management are central aspects, highlighting the role of leadership in organizational culture. Risk management and internal controls reveal concerns about auditing and compliance, while people development shows the importance of targeted training. Organizational acculturation emphasizes communication and continuous evaluation of actions, and the management of reporting channels reinforces the need for confidentiality and impartiality. These elements are interconnected, forming a structure that promotes transparency, ethics and sustainability in the sector. It is important to emphasize that the findings presented are preliminary and may be refined or even modified as the research progresses, allowing for a broader and more consolidated understanding of the topic.

COMMITTEE MEMBERS:
Presidente - 1454420 - ANDRE NUNES
Interna - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Externo à Instituição - ANTONIO GONÇALVES DE OLIVEIRA - UTFPR
Interno - 2221870 - PAULO AUGUSTO PETTENUZZO DE BRITTO