Decreto 8420/15 “Clean Companies Act” from 2015


This legislative decree requires companies to offer and communicate a channel which is open to all employees and third parties for the submission of complaints and irregularities. Mechanisms must be established to protect bonafide whistleblowers. This and other criteria are used by the authorities to evaluate the compliance programme of companies.


This legislative decree was supplemented by Law 13.608/18 Act, which provides for the establishment of channels to enable citizens to provide information about crimes or administrative violations.