Governança, Gestão de Riscos e Conformidade (GRC) nas concessionárias brasileiras de saneamento básico

Abstract

In a context where Brazil's sanitation sector continues to face limited coverage—only 45% of the population has access to wastewater treatment and 83% to potable water—and amid regulatory changes and growing pressure to meet the sector's 2033 targets, strengthening Governance, Risk Management, and Compliance (GRC) within utilities becomes a strategic investment to enhance performance. This study aims to describe the GRC structures of the utilities responsible for providing water and wastewater services in the country, using an indicator composed of 45 variables derived from national and international reference literature. On average, utilities adopt 58.12% of GRC practices, with significant variation among Mixed-Capital Companies (70.36%), public and private companies (41.68%), and autonomous agencies and social organizations (17.7%). Regarding implementation, political interference and performance pressure emerged as hindering factors, while top management support was identified as a facilitator. Only nine utilities reported their GRC departments in official documents, suggesting greater emphasis on the risk management dimension. Additionally, good practices were identified only among mixed-capital and private companies, the most relevant being: capacity-building for integrating risk management into planning, the use of GRC software, and integrity programs. This research contributes to the field by providing a diagnostic assessment of GRC in the water and wastewater sector, by developing and applying an indicator that helps describe and compare GRC structures, and by addressing a theoretical gap through the integration of GRC and sanitation studies.