Análise das práticas de enterprise risk management em empresas não-financeiras brasileiras

Abstract

This research sought to identify the practices used and valued in corporate risk management by Brazilian non-financial companies. To this end, a questionnaire was used as a data collection instrument, distributed to managers of non-financial companies listed among the 500 Largest and Best in Brazil. The results show that among the most used practices are basic methods, focused on subjective elements, while technical methods, more quantitative, presented secondary importance. The companies studied showed a good level of development of corporate risk management, understanding that risk management should avoid negative consequences and recognize positive consequences. In addition, it was evident that risks are weighed against the organization's main activities. Thus, divergences are evident between the practices used and the risk management standards that value quantification. Similarly, evidence of a new approach to risk management as a tool for proactive business management is highlighted. These results demonstrate the importance of aspects such as risk culture and risk appetite, and consequently, highlight the relevance of the human factor in this process.