Brazilian Institute of Corporate Governance2019-09-252019-09-252015-02-012010http://hdl.handle.net/20.500.12424/217850The principles and practices of good corporate governance apply to any kind of organization, regardless of size, legal nature, or type of ownership (these two concepts will be detailed later). We must say that this Code was developed primarily with a focus on business organizations. However, during its compilation, an option was made to use the word “organization” throughout the Code to make the document as comprehensive as possible and adaptable to other types of organizations, such as, for example, the third sector, cooperatives, and government corporations, foundations, and agencies, among others. It is recommended that each organization evaluate which principles it should adopt and how best to do it, so that it fits its structure and reality. Also with regard to terminology, this Code uses, without distinction, the terms “partners”, “shareholders“ and “owners”, despite the legal differences between them, to facilitate their comprehension.Pages: 74engWith permission of the license/copyright holdercode of ethicscode of conductcorporate governanceshareholdersownersfoundationscooperativesEconomic ethicsBusiness ethicsBook