Governança corporativa e o papel estratégico do conselho de administração

Abstract

A Board focused on the present and strategic thinking for the future is fundamental to good corporate governance practices. Although board involvement in strategy is increasingly important, understanding how boards play this role can still be more fully studied. The objective of this dissertation is to understand the Board involvement on strategy formulation in family organizations in Serra Gaúcha. This study is characterized by its nature as applied, and its purpose as exploratory. The research is a mixed method, and was made through a converging parallel project, with application of two forms aimed at the attributes of the board member (integrity, competence and constructive involvement), and the board's involvement in the strategic perspective. Semi-structured interviews were carried out with nine members who work in seven Boards of family businesses and observations in board meetings. The results indicate that the individual attributes of the board member guides the Board towards greater involvement in the formulation of the strategy, thus exposing a perspective that goes from the individual to the collective. The board structure guides the degree of involvement in strategy formulation, the intention to act in this perspective was observed as a latent characteristic. [resumo fornecido pelo autor]