Convergências teóricas na classificação dos riscos empresariais e na caracterização da consequência
DOI:
https://doi.org/10.22267/rtend.252602.275Palavras-chave:
classificação, consequências, empresa, Enterprise Risk Management, riscoResumo
Introdução: A gestão de riscos no ambiente empresarial tem evoluído significativamente, mas ainda enfrenta o desafio de ter uma classificação de risco unificada e coerente. Essa falta de homogeneidade dificulta a implementação efetiva de estratégias de mitigação e a comunicação entre as diferentes partes interessadas. Objetivo: Esta pesquisa propõe uma nova forma de classificar os riscos de negócios, fornecendo uma nova estrutura teórica para o Enterprise Risk Management (ERM). Metodologia: Realizou-se um contraste epistemológico e praxeológico por meio de uma revisão exaustiva da literatura acadêmica e das práticas empresariais atuais em gestão de riscos. Essa análise possibilitou identificar fatores de convergência conceitual e desvendar inconsistências nas taxonomias de risco existentes. Resultados: Determinou-se que os riscos internos podem ser agrupados em três áreas principais: estratégica, financeira e operacional. A consequência não deve ser considerada uma variável de classificação, mas um construto de várias variáveis. Conclusões: A distinção entre o escopo do risco e suas consequências permite uma identificação, avaliação e gerenciamento mais precisos. Essa proposta contribui para a padronização da gestão de riscos corporativos, distinguindo entre o escopo do risco e suas consequências. Esse modelo melhora a identificação e o gerenciamento de riscos, reduz a ambiguidade conceitual e fortalece a capacidade organizacional de lidar com a incerteza.
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