Analysis of the implementation of corporate governance law no. 13.303/16

Abstract

Research on corporate governance in the scope of state-owned companies is relevant due to the importance of these companies for the whole society, as well as the difficulties to governance that permeate companies under public management, considering administrative, legal, and economic issues that involve the purposes of public policies in which are inserted. The advent of Law No. 13,303/16 seeks to discipline the governance policy in public companies and partnerships that explore economic activity at the federal, state, and municipal levels, defining governance mechanisms that are mandatory for state-owned companies to improve results and enhance the organizational performance. The present study starts from the discussion about the stage of implementation of public policies in its different perspectives, according to the researches in theirs three generations, as well as in the results, analyzing the effective implementation of the Law of State-owned Companies and its relationship with the improvement of the mechanisms of corporate governance, with the objective of monitoring the performance of governance in federal state-owned companies, as well as measuring the implementation of the provisions required by Law No. 13,303/16. Characterized itself as a qualitative documentary study based on the bibliographic review of national and international scientific works published in digital databases that bring together scientific articles, theses, and dissertations, and in official documents published in government public transparency channels. The documents were analyzed using the Content Analysis (CA) method, following the steps proposed by Bardin (2006), and comprised, firstly, a pre-analysis, then, the exploration of the material and, finally, the treatment of the results, the inference and interpretation from data collected in publications on official websites of the State Governance Indicator - IGSEST, in the public domain in Brazil contextualized in the analysis of the results.