LENIENCY AGREEMENTS IN BRAZIL: ANALYSIS OF THE PERFORMANCE OF THE OFFICE OF THE COMPTROLLER GENERAL

Abstract

This study analyzes the leniency agreements signed by the Office of the Comptroller General (CGU) between 2014 and 2023. The methodology involved extracting information from official databases such as the Transparency Portal, the CGU website, and the National Register of Legal Entities (CNPJ). Given the inherent confidentiality of leniency agreements, the study was limited to the analysis of public documents, focusing on completed agreements. Agreements in admissibility or under negotiation were not included. The research utilized a literature review for theoretical foundation, including secondary sources such as reports, articles, books, and academic publications available in scientific databases (Capes, Scielo, Google Scholar, Research Rabbit, Mendeley, BDTD). The sample selection considered both national and foreign companies that signed leniency agreements, excluding those not domiciled in Brazil due to incomplete information. In the end, 20 out of 27 signed agreements were analyzed, covering a total of 51 legal entities. The exploratory data analysis aimed to understand the structure and characteristics of the information, identifying relevant variables and addressing inconsistencies. The data were grouped and categorized to identify patterns, trends, and exceptions based on 16 criteria, considering the availability of information. The investigation focused on the temporal distribution of agreements and global values, seeking to identify patterns and trends that reflect the application of the Anti-Corruption Law (LAC) over time. The results indicate an increase in agreements and values over the years, suggesting the maturation of the legislation as a tool to combat corruption. Annual fluctuations in the number of agreements and values reflect political changes, economic crises, or new compliance policies adopted by companies.