O imperativo da boa governação corporativa

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Existem muitas pessoas que acreditam que as questões de boa governação corporativa só interessam às grandes empresas. Todavia, a realidade é que todo o tipo de empresas – grandes e pequenas, públicas ou privadas – competem num ambiente em que boa governação é um imperativo para o negócio.

A crença de que os princípios da boa governação corporativa poderiam não ser aplicáveis a algum tipo de empresas provém da opinião prevalecente de que eles são “somente teorias”, são onerosos e burocráticos.

No entanto, sem boa governação corporativa, as empresas teriam dificuldades para levantar capital adicional; assegurar crédito de bancos e de fornecedores; atrair e manter administradores talentosos e qualificados; ir ao encontro das demandas e expectativas de accionistas sofisticados; e preparar-se para potenciais aquisições ou próxima fase de crescimento.

Governação corporativa descreveria, assim, os processos, práticas e estruturas através dos quais a empresa conduz os seus negócios e trabalha para atingir os seus objectivos financeiros, operacionais e estratégicos e alcançar sustentabilidade de longo prazo.

Em Moçambique, a atenção concentra-se na publicação anual do balanço, embora as questões de transparência e de “accountability” ultrapassem largamente este aspecto particular. Governação corporativa é também, e usualmente, costurada por outras fontes, como sejam as bolsas de valor, a media, os accionistas e grupos de interesse.

Um princípio importante da boa governação corporativa é o de que ela deveria proteger os interesses dos accionistas. Em segundo lugar, a empresa deveria assegurar um tratamento justo a todos os “stakeholders” (trabalhadores, fornecedores, bancos, autoridade fiscal, grupos de interesse ambiental…), incluindo accionistas minoritários. Imaginemos, por exemplo, que o accionista de referência, por hipótese estrangeiro, decide exportar a produção da empresa para a empresa matriz, fora do país, pagando preços abaixo do mercado, como usualmente acontece em Moçambique. Esta prática, sem dúvida, seria contrária aos interesses dos accionistas minoritários, além de colocar em risco os interesses dos fornecedores, do fisco, dos bancos e dos trabalhadores. Não há dúvida que o caderno de procedimentos da empresa, as leis e as disposições da bolsa de valores deveriam prevenir práticas como estas, sendo que as auditorias periódicas deveriam procurar assegurar a todos os interessados que estas práticas não ocorrem.

Isto signifi ca que o sistema de governação corporativa deve estar sujeito à monitoria permanente e, sobretudo, responsabilidade dos conselhos de administração e da gestão do topo aos accionistas e outros “stakeholders”, pelas transacções efectuadas e pelas actividades produtivas desenvolvidas pela empresa. Vamo-nos deter, com algum detalhe, nestes dois princípios de transparência e “accountability” corporativas.

TRANSPARÊNCIA CORPORATIVA

A ineficiência e falta de transparência na governação corporativa, que muitas vezes conduzem a escândalos e a fraudes, são grandes desafios para o mundo dos negócios. Transparência envolve a determinação da informação a ser fornecida a todos os interessados pela vida da empresa, de forma atempada, completa e compreensível. Este princípio assegura que as pessoas que estão a cargo das empresas disponibilizam a informação seleccionada e especificada nos períodos e maneiras determinados. Acredita-se que, com a disseminação dessa informação, todos aqueles que têm interesse estariam em condições de obter um conhecimento tão perto quanto possível, senão igual, ao daqueles que estão envolvidos na administração e gestão regular da empresa.

A transparência é importante por duas razões. Primeiro, porque o conselho de administração e a gestão de topo de empresas, de quem se exige a disponibilização da informação, ficam mais cônscios da necessidade de assegurar que as suas transacções comerciais se conformem com as boas práticas a que a empresa aderiu, sejam da lei, sejam mandatadas pelas bolsas de valores ou tenham sido auto-impostas pela própria empresa. Isto reduz a apetência para o cometimento de fraudes que prejudicam os accionistas, os financiadores ou os investidores. Em segundo lugar, os recipientes, tendo beneficiado do acesso à informação, estarão em melhores condições de avaliar em qual companhia devem investir (ou dar crédito), de modo a obter um bom retorno dos seus investimentos.

A prática da transparência não somente habilitará as empresas a atrair investidores domésticos, mas também influxos de capital estrangeiro, o que propicia crescimento e sustentabilidade corporativos de longo prazo.

“ACCOUNTABILITY” CORPORATIVA

O princípio da “accountability” defi ne-se como a alocação de responsabilidade a pessoas específicas ou grupos dentro da empresa para desempenharem tarefas definidas, de modo a produzir resultados determinados, ao mesmo tempo que essas pessoas ou grupos são tidos como responsáveis por desempenharem as tarefas dadas de maneira apropriada.

A “accountability” de uma empresa para com os seus accionistas, financiadores e investidores é de crucial importância para ganhar a confiança dos investidores. É o conselho de administração e os gestores de topo que são responsáveis por quaisquer más práticas na disponibilização de informação, relatórios financeiros e decisões de negócios tomadas por eles.

A “accountability” de diferentes pessoas dentro do sistema corporativo deve ser continuamente melhorada por códigos de boas práticas, leis regras e regulamentos a serem seguidos no desempenho das suas atribuições. Tem-se observado que, apesar de muitas medidas tomadas pelo governo, a “accountability” no sector corporativo não tem sido atingida nos níveis desejáveis. De algum modo, essa é uma realidade que afecta muitos países, incluindo desenvolvidos. Como resultado, accionistas, investidores, bancos, fornecedores e o fi sco têm sofrido deste constrangimento. Num passado recente, conheci uma empresa que exportava toda a sua produção para a matriz do seu accionista de referência, a preços mais baixos que os do mercado. Obtinha, também, todos os seus insumos e assistência técnica do mesmo parceiro, a preços que se supõe acima dos normais.

Num dado momento, a empresa devia a todos os bancos da praça e não se vislumbrava como poderia pagar-lhes.

O conceito de boa governação corporativa aplica- se à “accountability”, aos órgãos da empresa que supervisionam a empresa e possuem autoridade suficiente para ter as coisas feitas de maneira apropriada. Espera-se que esses órgãos adoptem bons e saudáveis princípios e códigos de boa governação para evitar corrupção nos seus manejos, especialmente com accionistas, investidores e outros “stakeholders”. Espera-se que eles observem padrões e probidade financeira estabelecidos.

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