Diretrizes da governança corporativa adotadas por uma distribuidora de energia elétrica na implementação da excelência da gestão

Abstract

According to the Code of Best Corporate Governance Practices of the IBGC, corporate governance is a system in which organizations are directed, monitored and encouraged, where good practices are translate into recommendations that align interests to preserve and enhance the value of organizations and the relationship between stakeholders. Models of global corporate bring features that involve from the form of funding, through the control and management, and there is a single, universal model, but the result of cultural and institutional diversity of nations. The FNQ®, in turn, seeks to encourage the implementation MEG® through PNQ® that analyzes among the 23 items of eight criteria of excellence, corporate governance, which is the first item evaluated in item management excellence of the implementation of Leadership in management processes. In this context, this research has as main objective to analyze the guidelines of corporate governance and how their practices, duly assessed by PNQ® contributed in the implementation of management excellence of a distributor of electricity. This is a descriptive study with qualitative approach, carried out by a single case study in Coelce. To achieve the proposed objectives in the research were applied the steps of literature, which consisted of a literature review on the topic Corporate Governance and management excellence model; documentary research they were consulted technical publications FNQ®, management reports and evaluation of PNQ®, information available on the websites of the IBGC, the CVM, the FNQ ® and Coelce; and field research in the collection procedures were interviews with the Executive Board and the application of questionnaires to a group of company employees. The results of the comparative analysis of the global models of governance and corporate governance model Coelce revealed that the company showed a closer relationship with the characteristics of German and Latin American models with adherence 50% of the 10 characteristics cataloged by Andrade and Rossetti (2012). By means of documentary analysis of PNQ® Assessment Reports was possible to see an increase of 40% of the total of 40 points of corporate governance item in the period 2008 to 2011. For the field research, it concluded that the implementation of management excellence in Coelce had the guidelines of corporate governance, the support and the materialization of actions that contributed to improvements in organizational management.