Resumen

GONZALEZ GONZALEZ, PATRICIA. EL GOBIERNO CORPORATIVO EN EL BRASIL Y EL PAPEL SOCIAL DE LAS EMPRESAS. estud.gerenc. [online]. 2002, vol.18, n.83, pp.71-89. ISSN 0123-5923.

The objective of this article is to analyze the concept of corporate governance in the wake of new trends in the reporting of information to stakeholders. In many cases, management not only discusses and presents analyses of the diverse financial, economic and market variables, but also delves into various social variables such as environmental issues, the quality of human resources and initiatives favoring minority shareholders. The article also covers developments in Brazil , a country that has seen a series of innovations over the past several years with regard to the reporting of information of interest to stakeholders. More information of relevance to the general user is being made available. Also covered is the creation of a new index for the Sao Paulo Stock Exchange - the IGC, or Index of Corporate Gobernance. Such developments have provided objective tools and an unprecedented level of transparency, thus assuring the information and dependability the potential investor needs in order to make the best possible decision.

Palabras clave : Corporate gobernance; theory of the firm; codes of corporate gobernance; social role of the firm; minority shareholder; stakeholder.

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