Achievements and Challenges of the Regulatory Compliance Program in a Large Philanthropical Hospital Institution




Regulatory Compliance, Large Philanthropical Hospital, “Empresa Pró-Ética” Program Brazil


Objective: The objective of this work was to do a self-assessment of the Regulatory Compliance (RC) program of Santa Casa de Belo Horizonte Group (SCBH) using the methodology validated nationally by the Comptroller General of the Union (CGU) for detailing the achievements and challenges in six primary areas of RC.


Theoretical framework: The RC program was established at the end of 2018 in the SCBH to ensure the compliance and ethics of the processes performed by all people who participate or perform their professional activities in any of the units that make up the institution. Different methodologies for evaluating RC programs are available in the non-academic literature; to our knowledge, they have not been applied in a structured empirical way in philanthropical hospitals.


Design/methodology/approach: The present work used a methodology validated nationally by the CGU within an exploratory and documentary approach. SCBH's profile was evaluated by verifying the company's degree of exposure to compliance and integrity risks (acts of corruption or misconduct). Evidence documents demonstrating SCBH's performance in six significant themes were also evaluated. Finally, the achievements and challenges of the RC were discussed based on the SCBH performance in all estimated items.


Findings: The RC program was created in 2018 and is in a consolidated stage of maturity in the primary criteria evaluated by the CGU: a score greater than 70 points and at least 40% of the score in each area assessed.


Research, Practical & Social implications: This research brings practical and managerial contributions. From a practical perspective, this work shows the consolidation of the RC area as a strategic part of the business environment, seeking coherence between thought, speech, and action. From a managerial perspective, this work confirms the importance of shared responsibility among the entire institution in building a culture of ethical and legal compliance.


Originality/value: This is the first RC self-assessment work carried out by a philanthropic institution. The healthcare market has driven the establishment of an RC area in Brazilian institutions. Regardless of regulation and external audit processes, healthcare institutions have sought to improve business relations and create a critical organizational mass.


Download data is not yet available.


Amantea, I. A. et al. (2022). Business process modelling in healthcare and compliance management: a logical framework. Journal of Applied Logic, 9(4),1131-1154.

Banerjee, A., Mullainathan, S. & Hanna, R. (2012). Corruption. National Bureau of Economic Research, Working Paper Series, n.17968.

Barros, A. N. F., Rodrigues, R. N., & Panhoca, L. (2019). Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy. International Journal of Disclosure and Governance, 16, 145-160.

Bevilacqua, R. & Alberto, F. (2022) Governança Corporativa em Saúde: Temas para um Novo Cenário Competitivo. São Paulo (SP): IBGC Editora, 2022. 234p.

Brasil. Decreto no. 11.129, de 11 de julho de 2022. Available at: <>. Access in 18 Oct.2022.

Confederação das Santas Casas de Misericórdia, Hospitais e Entidades Filantrópicas (CMB). A história de misericórdia das Santas Casas. Available at: <>. Access in 21 jun. 2022.

Empresa Pró-Ética. Controladoria Geral da União. Governo Federal. Available at:<>. Access in 16 jun. 2022.

Greitemeyer, T. & Sagioglou, C. (2018). When positive ends tarnish the means: The morality of nonprofit more than of for-profit organizations is tainted by the use of compliance techniques. Journal of Experimental Social Psychology, 76, 67–75.

Grupo Santa Casa de Belo Horizonte (GSCBH) (2022). Relatório de Sustentabilidade 2021 Grupo Santa Casa de Belo Horizonte. Available at: <>. Access in 01 ago. 2022.

Grupo Santa Casa de Belo Horizonte (GSCBH) (a). Compliance Program. Available at: <>. Access in 26 jun. 2022.

Grupo Santa Casa de Belo Horizonte (GSCBH) (b) (2020). Evolution of the Governance System at GSCBH. Available at: <>. Access in 28 abr. 2022.

Instituto Brasileiro de Geografia e Estatística (IBGE). Available at: <>. Access in 18 Oct. 2022.

Instituto Brasileiro de Governança Corporativa (IBGC). (2017). Compliance à luz da governança corporativa. São Paulo, SP: IBGC, 56 p.

Li, N. & van Rooij, B. (2022). Law Lost, Compliance Found: A Frontline Understanding of the Non‑linear Nature of Business and Employee Responses to Law. Journal of Business Ethics, 178, 715–734.

Melo, E., Soré, R., & Santana, R. (2021). Pesquisa maturidade do compliance no Brasil: beyond compliance. 5a. Ed. Available: <>. Access 14 jun. 2022.

Nishijima, M., Ellis, R. P., & Cati, R. C. (2022). Primary healthcare effects of a well-designed anti-corruption program. World Development Perspectives, 25(100399), 1-8.

Observatório. Publicação da Associação Nacional de Hospitais Privados (ANAHP), 14(1) 2022. Available at:<>. Access at 14 jun. 2022.

Odriozola, M. A., & Etxeberria, I. A. (2021). Determinants of corporate anti-corruption disclosure: the case of the emerging economics. Sustainability, 13, 1-19.

Oliveira, A. L. M., Sacomano, M., & Donadone, J. C. (2022). The role of Santa Casa in the Brazilian public health system: a historical survey of a philanthropic institution. Saúde e Sociedade [online], 31(1), 1-10.

Panorama. (2019). Revista da Associação Nacional de Hospitais Privados (ANAHP), 14(72). Available at: <>. Access in 14 jun. 2022.

Puhakainen, P., & Siponen, M. (2010). Improving Employees' Compliance Through Information Systems Security Training: An Action Research Study. MIS Quarterly, 34(4), 757-778.

Sadgrove, K. The Complete Guide to Business Risk Management. (2016). Routledge: London, 578p.

Santos, R. A. dos, Guevara, A. J. de H., & Amorim, M. C. S. (2013). Corrupção nas organizações privadas: análise da percepção moral segundo gênero, idade e grau de instrução. Revista de Administração, 48(1), 53-66.

Serra, S., Lemos, K. M., & Matins, M. S. (2021). The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market. International Journal of Professional Business Review, 7(1), e0240.

Silva, M. R. G. (2011). A história da Fundação da Irmandade de Misericórdia de Guaxupé-MG. Anais do XXVI Simpósio Nacional de História – ANPUH. São Paulo, julho 2011. Avaliable at:<>. Access in 18 oct. 2022.

Transparency International - The Global Coalition Against Corruption. Available at: <>. Access in 07 jun. 2022.




How to Cite

Silva, E. L. da, Lima, G. C. de A., & Veiga, C. R. P. da. (2023). Achievements and Challenges of the Regulatory Compliance Program in a Large Philanthropical Hospital Institution. International Journal of Professional Business Review, 8(1), e01224.