Corporate Communication and Ethics: The Role of Communication in the Effectiveness of Compliance Programs

Ludmila Carvalho Fonseca de Liz; Eliza Remédio Alecrim

DOI: 10.22167/2675-6528-202603188

Article derived from a Course Conclusion Work (TCC), with content based on the student’s original work and adapted to the editorial format of the E&S Magazine with the support of the ResumeAI tool, an artificial intelligence solution developed by Instituto Pecege for textual synthesis and organization.

Summary

The study analyzed the role of corporate communication in the effectiveness of the compliance and integrity program in an organization in the heavy engineering and construction sector. The objective was to analyze the influence of corporate communication on the internalization of ethical values and the effectiveness of the compliance program, identifying instruments, analyzing practices, and pointing out opportunities for improvement. Applied research was used, with a qualitative approach, developed through a single case study, based on documentary analysis and observation of institutional practices, in the period from November 2025 to February 2026. Documents such as the code of conduct, compliance policies, training records, and internal communications were examined. The results showed that the organization had structured formal instruments for compliance communication, contributing to the dissemination of ethical guidelines. However, it was found that the effectiveness of the program depended not only on the existence of these mechanisms but on how they were communicated and incorporated into daily practices, highlighting the role of leadership in translating institutional guidelines into concrete behaviors. An indicator of compliance communication effectiveness (IECC) was proposed for continuous monitoring.

Keywords: internal communication; organizational culture; business ethics; corporate governance; organizational leadership.

1. Introduction

Communication is present in all organizational instances, acting as a structuring element of management and decision-making processes. It is not limited to the simple transmission of information, but plays a central role in the construction of meanings, values, and practices that guide organizational behavior (Kunsch, 2003).

In the contemporary scenario, characterized by increasing regulatory demands and organizations’ growing exposure to reputational risks, organizational communication assumes an even more strategic role. It is directly related to the management of image, reputation, and relationships with various stakeholders (Kunsch, 2016; Marchiori, 2010).

This perspective is reinforced by the understanding that organizational communication is essential for building trust, alignment, and legitimacy in institutional relations, especially in contexts that demand greater transparency and corporate responsibility (Marchiori, 2010; Kunsch, 2016). In parallel, in the field of compliance, the effectiveness of integrity programs is directly related to how their principles and guidelines are communicated and incorporated into organizational practices (Manzi, 2008; Diniz, 2019).

The integration between communication, ethics, and compliance is configured as a central element for strengthening trust and transparency in the business environment (Ribeiro and Diniz, 2015). Compliance should not be understood solely as a practice of regulatory conformity, but as a comprehensive system for managing risks, reputation, and integrity. Its success depends on effective incorporation into the organizational dynamics (Candeloro, Rizzo, and Pinho, 2012).

The effectiveness of integrity programs does not stem exclusively from the existence of codes of conduct or internal manuals. Schuler (2004) argues that communication is a constitutive practice of organizations, through which ethical values are translated into daily behaviors and incorporated into institutional routines. Strategic communication, in turn, favors organizational engagement and alignment, transforming formal norms into sustainable and socially legitimized practices (Marchiori, 2010).

Given this context, the relevance of this study lies in the need to understand how corporate communication influences the internalization of ethical values and, consequently, the effectiveness of compliance programs. This is especially critical in organizations operating in complex regulatory environments and exposed to reputational risks.

Although organizations adopt formal integrity instruments, the mere existence of guidelines and structured mechanisms does not ensure their effectiveness in the organizational context (Kunsch, 2016). The incorporation of values depends on broader processes of cultural construction and interaction among individuals (Marchiori, 2010). Compliance programs based solely on formalization tend to present practical limitations if not accompanied by actions that promote their internalization (Diniz, 2019). It is fundamental that integrity programs go beyond the documentary level, being effectively implemented, communicated, and monitored (Brasil, 2015). Thus, a gap is evident between the formalization of guidelines and their incorporation into daily organizational life.

This practical and theoretical gap justifies the present research, which seeks to answer the question of how corporate communication contributes to the internalization of ethical values and to the effectiveness of compliance programs in organizations. The general objective of this study is to analyze the influence of corporate communication on the internalization of ethical values and on the effectiveness of the compliance and Integrity program in an organization in the engineering sector. Specific objectives include identifying the communication instruments of the compliance program, analyzing institutional communication practices related to ethics and integrity, and pointing out opportunities for improvement in organizational communication, with an emphasis on leadership performance.

2. Material and Methods

The present study was characterized as an applied research, with a qualitative approach, developed through a single case study. The unit of analysis was a large organization in the heavy engineering and construction sector, located in the municipality of Belo Horizonte, Minas Gerais. The company had approximately 600 employees, distributed between central administration and operational units, and had an implemented compliance and integrity program. The research sought to understand the communication practices related to this program in the organizational context.

Data collection was carried out from November 2025 to February 2026. For this purpose, a methodological strategy was employed that combined documentary research and non-participant observation. These procedures were adopted complementarily, aiming to broaden the understanding of the investigated phenomenon and provide a robust basis for analysis.

The documentary research involved the analysis of institutional documents made available by the organization. These documents were accessed in both physical and electronic media, including the corporate intranet and the institutional website. The objective was to identify the communication instruments of the compliance and integrity program and to analyze the institutional practices related to ethics and integrity.

Among the documents examined were the code of conduct, compliance and integrity policies, and compliance policies and procedures, all of a regulatory or corporate policy nature, accessed via the intranet and institutional website. Training records and institutional communications were also analyzed, consisting of institutional records and internal communications, respectively, accessed through internal files, attendance lists, the intranet, and corporate emails. Meeting minutes, also institutional records, were consulted in internal files and in physical format.

In addition to documentary research, non-participant observation of organizational practices was carried out. The observation occurred during the same period as the documentary collection, covering activities developed both in central administration and in the operational units of the organization. This procedure allowed us to follow the dynamics of the compliance and integrity program’s communication in its real environment.

The observed events included institutional meetings related to the compliance and integrity program, training on ethics, integrity, and compliance, internal awareness campaigns, institutional communications disseminated through corporate channels, and alignment meetings with leadership participation. Records of these observations were made through notes prepared by the researcher, focusing on the objective description of the practices observed.

The analysis of the collected data, from both documents and observations, was qualitative in nature. The observation records were used in a complementary way to the documentary research, contributing to the interpretation and understanding of the phenomenon investigated. Documentary analysis, according to Gil (2019), constituted an important source of data for accessing information recorded by the institution itself.

The ethical procedures were rigorously observed throughout the research. The analysis of institutional documents was conducted in accordance with applicable ethical criteria, ensuring the confidentiality of information and the non-identification of the studied organization. The data were used exclusively for academic purposes, in line with best practices in scientific research.

3. Results and Discussion

The documentary analysis carried out showed that the organization studied has a structured set of formal instruments related to the compliance and integrity program. These instruments include the code of conduct, the compliance and integrity policy, internal policies and procedures, training records, compliance committee minutes, and institutional communications. The purpose of these mechanisms is to guide the ethical behavior of employees, partners, and third parties, contributing to the prevention of irregularities and the promotion of an organizational culture based on integrity, as highlighted by Manzi (2008) on the importance of formalizing guidelines.

Among the identified mechanisms, the code of conduct stands out as the main instrument of institutional communication, as it consolidates the principles and guidelines that orient organizational action. The compliance and integrity policy, in turn, establishes specific guidelines for regulatory compliance and the prevention of illicit practices. The presence of these formal documents demonstrates a structured normative base, aligned with the recommendations of the literature on compliance programs, which emphasizes the need for formalization to guide organizational conduct (Manzi, 2008).

From the perspective of organizational communication, documentary analysis corroborates the understanding that institutional communication plays a strategic role in disseminating values and organizational alignment (Kunsch, 2016). The analyzed organization demonstrates adherence to integrity program guidelines, including being certified in ISO 37001:2017. This reinforces the existence of formal mechanisms for preventing, detecting, and responding to ethical deviations, evidencing a commitment to integrity in its business environment.

Additionally, several internal communication channels and practices were identified, such as training, institutional announcements, intranet, and awareness materials, used to disseminate the guidelines of the compliance and integrity program. These practices demonstrate the use of multiple communication channels, in line with the literature that highlights the importance of internal communication for building organizational culture and strengthening institutional values (Marchiori, 2010; Kunsch, 2016), seeking to engage employees.

However, despite the existence of these structured instruments, research points to the need to analyze them critically. The formalization of guidelines, in itself, does not ensure their effective incorporation into institutional practices (Diniz, 2019). The literature emphasizes that organizational communication must promote the construction of meaning, engagement, and alignment between discourse and practice (Kunsch, 2016; Marchiori, 2010), crucial aspects for the effectiveness of compliance programs (Manzi, 2008).

Based on the documentary analysis and observations, the communication instruments were classified according to their potential impact on the compliance and integrity program. High-impact instruments were those with the greatest potential to directly influence organizational communication and promote engagement. Medium-impact instruments focused on the formalization and dissemination of guidelines, without structured mechanisms for monitoring communication effectiveness.

Formal instruments, such as the code of conduct and compliance policies, were classified as medium impact, as synthesized in

. Although essential for structuring the program, they predominantly focused on the formalization and dissemination of institutional guidelines. The absence of communication effectiveness evaluation and the predominantly formal nature of the policies were the main limitations identified, indicating that mere existence does not guarantee internalization.

Internal communications were also classified as medium impact, despite being used frequently. The limitation observed was the lack of measurement of their reach and comprehension by collaborators, which prevents an accurate assessment of their effectiveness in internalizing values. This gap suggests that, although information is disseminated, there is no guarantee that it is understood and consistently applied in daily organizational life.

On the other hand, the trainings and, mainly, the leadership’s performance were classified as having a high impact, according to

. The trainings, due to their interactive characteristic, have the potential to favor learning and content assimilation, aligned with Marchiori’s (2010) perspective on engagement. However, the absence of effectiveness evaluation was a limitation, indicating that the potential is not fully explored.

The presence and constant performance of leadership were considered high impact, despite low standardization in communication. Leadership stands out as a central element in this process, acting as a link between institutional guidelines and their application in the operational context (Kunsch, 2016; Marchiori, 2010). This classification stems from the analysis of the evidence obtained and the literature, which recognizes communication and leadership as strategic elements for strengthening compliance programs (Manzi, 2008).

The documentary evidence and the observations made indicate that, although the organization has a structured normative base, the communication of the compliance and integrity program can be strengthened by mechanisms that promote greater interaction, engagement, and practical exemplification of institutional guidelines. This complements the formal communication instruments, which, by themselves, are not sufficient to ensure the internalization of ethical values and the effectiveness of the program.

In this perspective, the evidence suggests that middle management plays a relevant role in leading teams and operationalizing institutional guidelines. It was observed that these leaders occupy a strategic position in the communication flow between the administrative headquarters and the construction sites, acting as an important link for translating, adapting, and enabling strategic orientations in the operational environment, as discussed by Kunsch (2016) and Marchiori (2010).

However, this communication process mediated by leadership does not always occur in a linear or fully effective manner. Communication originating from headquarters tends to be more formal, normative, and standardized, while construction sites operate in a dynamic context, with immediate demands and operational specificities. This scenario requires quick interpretations and, often, adaptations of the received guidelines, which can generate noise, rework, or hinder the dissemination of compliance instructions (Kunsch, 2016; Marchiori, 2010).

Intermediate leaders not only transmit information, but also filter, interpret, and prioritize content, potentially influencing how messages are understood and applied by teams. Organizational communication involves processes of mediation and sense-making (Kunsch, 2016). When well-prepared and engaged, these leaders foster greater alignment between discourse and practice. However, gaps in understanding or operational overload can turn them into communication bottlenecks, compromising the program’s effectiveness (Manzi, 2008).

Based on the limitations identified in the analysis of communication instruments, especially the predominance of formal mechanisms, the absence of monitoring communication effectiveness, and the weaknesses in the performance of intermediate leadership, strategies were structured to improve organizational communication. Such strategies aim to strengthen the alignment between institutional guidelines and operational practices, fostering engagement and the dissemination of integrity values.

The proposed strategies, as detailed in

, seek to address challenges such as formal and poorly adapted communication, lack of effectiveness measurement, absence of structured feedback, low standardization of leadership, noise between headquarters and operations, and low internalization of values. For each challenge, strategies were proposed such as operational translation of guidelines, implementation of indicators, strengthening of bidirectional communication, training of intermediate leaders, structuring of communication rituals, and contextualized and applied communication.

If implemented, these strategies could contribute to strengthening the alignment between institutional guidelines and operational practices, favoring the improvement of organizational communication. They aim to create conditions for greater engagement and for strengthening the dissemination of integrity values in the organizational environment, in line with the assumptions of Kunsch (2016) and Marchiori (2010) in the scope of organizational communication, and of Manzi (2008) regarding the effectiveness of compliance programs.

Based on the results obtained, which showed limitations in measuring communication effectiveness, the relevance of adopting compliance communication effectiveness indicators (KPIs) is observed. This approach is in line with the use of metrics as instruments for translating strategy into measurable actions (Kaplan; Norton, 1997), allowing for a more objective monitoring of the impact of communication actions.

In this context, the Compliance Communication Effectiveness Index (IECC) is configured as an alternative for evaluating this process, aimed at measuring the level of understanding and engagement of collaborators in relation to institutional guidelines. Its conceptual structure, presented in

, contemplates the main elements necessary for its use as a tool for monitoring the communication of the compliance and integrity program.

The objective of the IECC is to measure the effectiveness of the compliance and integrity program communication, supporting decision-making and continuous improvement of communication actions. The calculation method is the simple average of five evaluated variables: understanding of communications (V1), participation in training (V2), clarity and objectivity of communication (V3), applicability of guidelines (V4), and leadership performance in communication (V5), all evaluated on a scale of 0 to 10 points.

The method for obtaining the variables includes internal research with collaborators for V1, V3, V4, and V5, and participation percentage in training for V2. The data sources are internal surveys, training records, attendance lists, and evaluations of the program’s communication actions. The calculation is quarterly, and the interpretation of results ranges from “Excellent” (9.0 to 10.0) to “Needs improvement actions” (below 7.0), with the Compliance Area responsible for the calculation, according to

.

The proposed structure seeks to make the indicator applicable in practice by organizations, allowing for periodic monitoring of the effectiveness of the compliance and integrity program’s communication. Thus, the IECC can support the identification of improvement opportunities, aid decision-making, and contribute to the continuous enhancement of communication strategies, maintaining alignment with the objectives proposed in this research, which aim to improve the internalization of ethical values.

An action plan for improving compliance communication was structured from the identified weaknesses, seeking to promote practical improvements. The proposed actions, detailed in

, include developing practical guides by area to facilitate understanding of the guidelines, implementing the IECC indicator to measure effectiveness, training intermediate leaders as communication and compliance agents, and structuring feedback channels to promote bidirectional communication and reduce noise.

Other plan actions include instituting communication rituals to improve alignment between headquarters and operations, and developing campaigns with practical cases to increase engagement and internalization of values. These measures, in an integrated manner, aim to strengthen the clarity of guidelines, broaden employee engagement, and improve communication flow, consolidating a more strategic and measurable approach to communication (Kunsch, 2016; Marchiori, 2010; Manzi, 2008).

The critical analysis of the results allowed us to identify that the organization has formal communication strategies related to the compliance and integrity program, evidencing the existence of institutional mechanisms aimed at strengthening ethics and integrity guidelines. Positive aspects include structured normative documents, training, awareness actions, periodic meetings of the compliance committee, and internal communications, which demonstrate adherence to the assumptions of Kunsch (2016) and Marchiori (2010).

However, the analyzed communication presents a predominance of a formal and institutional character, which may limit its effectiveness in internalizing values and guidelines in the organizational daily life, as discussed by Kunsch (2016) and Marchiori (2010). Although there is a diversity of communication instruments, the mechanisms aimed at measuring their effectiveness and understanding employee perception are still incipient, reinforcing the need for more interactive and measurable approaches.

The role of middle management is highlighted as a critical element for communication effectiveness, especially in the interaction between the administrative headquarters and the work fronts. These leaders act as mediators in the interpretation and application of institutional guidelines, and can either strengthen or limit the communication flow, depending on their preparation and alignment with organizational values, according to Manzi (2008).

The communication flow between the administrative headquarters and the construction sites occurs predominantly vertically and formally, through normative documents, institutional announcements, and training. Although this contributes to the standardization of guidelines, it tends to present limitations in the operational environment, especially when it depends on interpretation and retransmission by intermediate leadership, potentially generating noise, distortions, or loss of effectiveness in the practical application of instructions (Kunsch, 2016).

Thus, communication flows in a structured manner at the institutional level, but can experience blockages at the operational level, due to the absence of more interactive mechanisms and the limited measurement of its effectiveness. These aspects compromise the engagement and internalization of organizational values (Marchiori, 2010), highlighting the need for greater alignment between the administrative headquarters and the work fronts through more integrated and participatory communication processes.

The research objectives were mostly met, although partially in some aspects, as synthesized in

. Communication was identified as structured, but focused on formal instruments, with opportunities for improvement in leadership performance and strategic approach. The existence of several formal instruments was confirmed, but the predominance of formal communication and the absence of evaluation of employee perception were limitations.

Gaps in communication in sensitive contexts and the role of leadership were identified as opportunities for improvement, indicating the need to structure communication for critical scenarios. The research problem was answered, pointing out that communication depends on leadership and cultural internalization. The results reflect the analysis of available institutional documents, representing a methodological delimitation that suggests possibilities for future research that considers employee perception.

In summary, the research revealed that the organization possesses structured formal instruments for compliance communication, contributing to the dissemination of ethical guidelines. However, the effectiveness of the program depends not only on the existence of these mechanisms but on how they are communicated and incorporated into daily practices, highlighting the crucial role of leadership in translating institutional guidelines into concrete behaviors and the need to measure communication effectiveness for continuous improvement.

4. Conclusion

This study analyzed the influence of corporate communication on the internalization of ethical values and the effectiveness of the compliance and integrity program in an organization in the engineering sector. It was found that the organization had a structured set of formal instruments, such as a code of conduct, policies, and training, which contributed to the dissemination of ethical guidelines. However, it was observed that the effectiveness of the program depended not only on the existence of these mechanisms but also on how they were communicated and incorporated into daily practices. Formal instruments were identified as having a medium impact due to the absence of an evaluation of their effectiveness, while training and, especially, leadership actions were classified as high impact, despite the low standardization in communication and the lack of measurement of their efficacy. The communication flow between the administrative headquarters and the worksites was predominantly vertical and formal, which, although standardizing the guidelines, generated limitations in the operational environment, especially in the dependence on interpretation and retransmission by intermediate leadership, potentially compromising the internalization of values.

As a practical contribution, a Compliance Communication Effectiveness Index (IECC) and a detailed action plan were proposed, aiming to improve the clarity of guidelines, employee engagement, and communication flow, consolidating a more strategic and measurable approach. However, the study presented methodological limitations, as it was developed as a single case study, based exclusively on documentary analysis and observation of institutional practices, without collecting primary data from employees. This limitation restricts the understanding of communication effectiveness from the perspective of internal audiences, especially regarding the perception, engagement, and internalization of guidelines. For future studies, it is suggested to conduct research that includes different organizational contexts, the use of complementary methods to capture employee perception, and the empirical analysis of the effectiveness of communication practices, in order to broaden the understanding of communication challenges in compliance programs and the consolidation of a culture of integrity.

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Article originating from the Final Course Work of the Specialization in Compliance and ESG of the MBA USP/Esalq

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