A aplicação do processo de due diligence no cadastro de fornecedores: uma proposta de manual de boas práticas

Abstract

Based on the financial market, the due diligence process in supply management consists of evaluation of the suppliers, even before they are enabled to establish supply agreement. This master thesis offers guidelines on industry good practices in applying this process / regarding the application to assist professionals in the supplies area to help mitigate or prevent provision risks, such as: both early and litigious termination of the contract, labor lawsuits, reputational damage and relationship grievances with entities adverse to the agreement party and to companies of the same group. That procedure develops through document and data analysis, previously requested or collected, which allows an evaluation of the following aspects of the supplier: accounting and financial records, operational and technical, fiscal, ethical and reputational, labor and employment risks, and the legal, (juridical) and business organizational aspects of the supplier, seeking red flags. To develop that goal, the methodology used was research-action by applying those good practices in national suppliers of a Brazilian mid-sized private company in the electricity sector. Those good practices used on the evaluation of these suppliers demonstrated its importance in ensuring greater security for the studied company, within the scope of legal transactions it formalizes, mitigating or preventing risks related to suppliers’ engagement with relevant restrictions, as it has positively evaluated other suppliers situation which didn’t present any restrictions