A relação entre o canal de denúncia e a figura do whistleblower: a denúncia anônima e a efetividade da ferramenta no programa de integridade

Abstract

The present work aims to demonstrate the importance of compliance programs in today's business environment. Despite the primary function of these programs being prevention, the implementation history of companies shows that a culture of integrity is often introduced more frequently as a means of remediation and mitigation against illicit activities and harmful acts that could damage the institution's reputation in the market. In this regard, with an emphasis on highlighting the necessity of designing a compliance program with preventive measures, this study also intends to address hotlines – known as reporting channels – which represent a crucial tool in identifying risks.However, for these mechanisms to succeed, it is essential to encourage their use and protect the whistleblower, portrayed here as a bona fide reporter, through the option of anonymous reporting. To achieve the proposed objectives, the study was developed deductively, focusing on literature reviews including online academic journals, as well as leveraging information already available in books, articles, legislation, and other published sources.