Regulatory Compliance
Is the Pró-Ética accreditation an external pressure instrument?
Palabras clave:
Compliance. Pró-Ética. CGU. External Pressure. Responsibility.Resumen
[Purpose] To analyze the potential fulfilment of the Pró-Ética seal, granted by the Comptroller-General Office, in the theory of external pressures which are able to promote the compliance by companies, including the empirical analysis of public information on Pró-Ética.
[Methodology/approach/design] It is based on the external pressure theory of compliance, mainly developed by Professors Cary Coglianese, Jennifer Howard-Grenville and Jennifer Nash (2008), that is, on elements that are external to the company and are able to promote the adoption of the corporate social responsibility.
[Findings] The Pró-Ética seal can be considered an external pressure of compliance. Nevertheless, considering the empirical information and the specificities of the seal, it does not necessarily promote immediately the adoption of compliance programs by companies.
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