Compliance como ferramenta de prevenção de falhas empresariais : lições da tragédia no Ninho do Urubu.

Abstract

This research investigates the impacts of the absence of compliance on the occurrence of corporate failures, highlighting how the lack of conformity mechanisms can lead to serious human, patrimonial, and reputational consequences. The research is based on the observation that many corporate failures stem precisely from the lack of effective compliance practices, raising the question of how the absence of conformity guidelines contributes to such failures and how their implementation could prevent them. It is grounded on the premise that compliance constitutes a set of practices aimed at risk management, integrity, and the protection of intangible values, whose effectiveness depends on the commitment of senior management and its integration with Corporate Governance and Risk Management, forming the structure known as GRC (Governance, Risk, and Compliance). The general objective is to conceptualize compliance and its related practices, analyze how the absence of such guidelines contributes to corporate failures, and demonstrate the importance of conformity as a preventive strategy, using as a case study the tragedy that occurred in 2019 at the George Helal Training Center, known as Ninho do Urubu. The methodology adopted is qualitative and bibliographic, involving doctrinal, legislative, and documentary analysis combined with a critical observation of the case. The study aims to demonstrate that compliance goes beyond mere legal compliance, representing a true organizational commitment to ethics, prevention, and sustainability, capable of avoiding tragedies and strengthening trust in institutions.