Compliance - Actual or Misleading Corporate Governance Support

The scientific literature treats compliance as a way of organising a company to ensure compliance with legal requirements. The effectiveness of the compliance system requires continuous improvement at each stage of the enterprise's operation, constant adaptation to changing business conditions and regulations, especially in the current crisis caused by the pandemic, which has affected the current functioning of the organisation but also the escalation of specific risks. This time is a major challenge for compliance, allowing us to observe new realities as a matter of urgency, analysing needs in order to provide real and not illusory support for corporate governance.