Summary
This is the third revised and enlarged edition of the Code of Best Practice of Corporate Governance issued by the Brazilian Institute of Corporate Governance (IBGC). Revising and making recommendations on corporate governance practices are tasks that require constant care and attention. This new edition of the Code of Best Practice of Corporate Governance tries to capture the business, legal, and regulatory changes that occurred and affect the corporate environment, in order to present a code that is both up-to-date and up to the challenges of our time.