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Business Ethics and Corporate Governance in Latin America

Brazilian Institute of Corporate Governance, heloisa.bedicks{at}ibgc.org.br

M. Cecilia Arruda

FGV-EAESP - Escola de Administração de Empresas de São Paulo da Fundação Getulio Vargas, carruda{at}fgvsp.br

This article determines what the role of business ethics is within the Latin American corporate governance context. We analyzed five sources of information that provide vital information on the state of corporate governance in Latin America: the meetings of the Latin American Corporate Governance Network; the debates in the Latin America Corporate Governance Roundtables; the study Panorama Atual da Governança Corporativa no Brasil [Overview of Corporate Governance in Brazil], developed by the IBGC (Brazilian Institute of Corporate Governance) in partnership with Booz Allen Hamilton in 2003; the third version of the Code of Best Practices of Corporate Governance produced by the IBGC in March 2004; and the IBGC Corporate Governance Survey in Brazil. Based on the analysis of the above sources, conclusions are drawn on the role of business ethics within Latin American corporate governance.

Key Words: ownership concentration • dominant group control • capital • governance practices • corporate governance

Business & Society, Vol. 44, No. 2, 218-228 (2005)
DOI: 10.1177/0007650305275301


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