Brazil: Os Desafi Os Da Governance Em Empresas Familiares

Last Updated: 11 February 2016
Article by Filipe Alves

Boas práticas de gestão são essenciais para a manutenção do sucesso das empresas familiares – tipo de organização que é maioria nos negócios formais do País

De acordo com uma recente pesquisa realizada pelo Sebrae, cerca de 95% das organizações formalmente constituídas no Brasil são empresas familiares. E para a surpresa de alguns, elas apresentam, em média, um faturamento 3% maior em relação ao de negócios não familiares.

Mais do que apenas obter um lucro superior, empresas familiares se beneficiam justamente por ter um maior comprometimento do clã fundador para com a perpetuidade dos negócios. Talvez por isso mesmo se exija uma postura distinta no comando e transparência absoluta na apresentação dos resultados aos sócios, sob pena de criar desgastes e hostilidades entre eles. Diante desse e de outros cenários hipotéticos de desavenças, a adoção de boas práticas de governança corporativa é altamente recomendável para manter o engajamento da sociedade, o que não deve ser confundido com conselho de família.

Embora para alguns o termo "governança corporativa" remeta, erroneamente, a uma ideia de burocracia e engessamento, o que se vê na realidade é exatamente o oposto – com a adoção de boas práticas de governança, introduzidas de uma forma correta, se obtém uma vida empresarial mais inteligível, com resultados que podem ser vistos na gestão e na lucratividade da empresa.

Esse conceito é compartilhado por Roberta Nioac Prado, conselheira de administração do Instituto Brasileiro de Governança Corporativa (IBGC). "A adoção de boas práticas de governança corporativa auxilia na preservação da empresa no longo prazo – na longevidade do negócio e da sociedade, uma vez que tende a aperfeiçoar a gestão, potencializando a capacidade de sua formulação estratégica, permitindo a melhor exploração de oportunidades de mercado, ampliando sua capacidade de gerir riscos e facilitando o acesso a recursos financeiros e não financeiros."

Serviços específi cos direcionados às organizações familiares são um dos focos da EY, que adota uma abordagem baseada no modelo de "DNA de crescimento de empresas familiares". São serviços personalizados que fornecem suporte às questões de governança, fi nanceiras e de sustentabilidade dos líderes dessas companhias, que vão desde assessoria de como sustentar o crescimento (ey.com.br/comocrescer) e aplicar boas práticas de governança corporativa até realizar a gestão e retenção de talentos. Além disso, a EY dispõe de um programa especial voltado para a sucessão familiar – o EY Junior Academy (www.ey-junioracademy.com), que compreende uma série de eventos exclusivos para fi ns de treinamento e de auxílio à próxima geração de empreendedores (ey.com.br/family).

Conflito de interesses

A partir do momento em que uma empresa familiar opta pela adoção de um sistema de governança corporativa, alguns cuidados devem ser tomados para que o resultado seja amplamente satisfatório. A melhor forma de garantir isso é adotando algumas diretrizes, como exemplifi ca o sóciolíder de Mercados Estratégicos da EY, André Viola Ferreira. "A governança corporativa pode variar de empresa para empresa e de acionistas para acionistas; todavia, ela deve ser calcada em princípios muito claros, tais como transparência, equidade, accountability e, claro, responsabilidade corporativa." Seguindo esses conceitos, sem dúvida a transição será feita de uma forma muita mais efetiva.

Um dos momentos em que esse modelo de gestão se faz mais necessário é quando a empresa familiar inicia uma discussão a respeito da nomeação de um sucessor. Essa questão costuma ser bastante complexa, pois envolve diversos aspectos, inclusive emocionais. Cada família tem uma lógica distinta de escolha na sucessão que não necessariamente está ligada a meritocracia, podendo oscilar em razão de diversos fatores, sejam eles culturais, religiosos e até mesmo regionais. "Muitas vezes é recomendável separar o conselho da família e o conselho da empresa, visando, assim, separar as discussões e melhorar a gestão", diz Ferreira. Desse modo tem-se a certeza de que a decisão a ser tomada é a melhor para a saúde da organização.

O conselho da empresa tem como objetivo reunir pessoas de confi ança do empresário fundador para aconselhá-lo quando for preciso, compartilhar experiências e trazer visões diferentes. Já o conselho de família é responsável por tratar todos os assuntos que afetam o futuro da família nos negócios. Ele reúne os representantes dos familiares de todas as gerações e tem como papel proteger o patrimônio e acompanhar o caminho que a família escolheu para a manutenção dos negócios. Mas é importante ressaltar que, em dado momento, os interesses do conselho de família, do conselho da empresa e dos acionistas irão se encontrar, podendo gerar confl itos. O confl ito de interesses pode ir desde a defi nição da separação entre os ativos da empresa e os ativos dos acionistas e as regras para as transações entre partes relacionadas até a escolha de diretrizes para a contratação de familiares e as normas de remuneração.

A discussão sobre a responsabilidade dos conselheiros ganha cada vez mais visibilidade, em prol de uma melhora contínua na governança das companhias. A Comissão de Valores Mobiliários (CVM) editou a Instrução nº 509, em novembro de 2011, alterando o rodízio de fi rmas de auditoria externa. A medida estabelece que as companhias que instalarem e mantiverem Comitê de Auditoria Estatutário (CAE), de acordo com as condições exigidas pela norma, poderão contratar auditor independente por até dez anos seguidos. Portanto, foi duplicado o prazo de rodízio de auditores independentes. A meta da CVM é fazer com que as empresas forneçam informações contábeis com elevado nível de confi abilidade e qualidade. A criação de um CAE representa um grande passo, pois fortalece o ambiente de governança corporativa no mercado de capitais.

A adoção, portanto, de um modelo de governança corporativa em empresas familiares - ainda que tenha seus riscos, como por exemplo uma aplicação distorcida das práticas de governança – garante incontáveis benefícios ao negócio. Isso é fundamental no cenário do mercado atual, que se mostra altamente competitivo e cada vez mais internacionalizado, apesar das restrições existentes na economia. E também é essencial para toda empresa que deseja manter seus níveis de crescimento saudáveis e dispor de uma gestão profissional de sucesso.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions