Corporate structure and prevention: The three lines model applied to Latin American companies

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dc.contributor.authorLizarzaburu, Edmundo
dc.contributor.authorBurneo Farfan, Kurt
dc.contributor.authorCamacho, Maria
dc.contributor.authorGarcía Gómez, Conrado Diego
dc.date.accessioned2024-07-08T14:45:46Z
dc.date.available2024-07-08T14:45:46Z
dc.date.issued2024
dc.description.abstractThe economic environment in which enterprises operate is increasingly harsh and complex, making business more complex, volatile and uncertain. This context requires a change in the management model based on the three fundamental pillars of governance, risk management and regulatory compliance. In this sense, the presentation of the three-line model is considered particularly useful, as it has become one of the most recognized management tools internationally due to its flexibility and adaptability. Therefore, the purpose of this study is to examine the current literature on this management model and then analyze its applicability in business practice through a case study. In particular, the analysis of four companies in the Ibero-American energy sector (Petrobras, Codelco, Ecopetrol, and Iberdrola) reveals that, although the adaptation of the model is generally comprehensive and universal in all aspects, its flexibility is very Large allows adaptation to any organization’s needs and structure. Finally, the study draws some conclusions weighing the theoretical development of the three-line model and its applicability and usefulness to managers as well as researchers and legislators who want to strengthen national business structures.en_EN
dc.formatapplication/pdf
dc.identifier.citationLizarzaburu, E., Burneo Farfan, K., Camacho, M., & García Gómez, C. D. (2024). Corporate structure and prevention: The three lines model applied to Latin American companies. Corporate & Business Strategy Review, 5(1), 226–240. https://doi.org/10.22495/cbsrv5i1art21
dc.identifier.doihttps://doi.org/10.22495/cbsrv5i1art21
dc.identifier.urihttps://hdl.handle.net/20.500.12640/4014
dc.language.isoeng
dc.publisherVirtus Interpress
dc.publisher.countryUA
dc.relation.ispartofurn:issn:2708-9924
dc.relation.ispartofurn:issn:2708-4965
dc.relation.urihttps://virtusinterpress.org/spip.php?action=telecharger&arg=13158&hash=117f1cc8b43ce454bad4aa462dcfeb120a5ac3a9
dc.rightsAttribution 4.0 International*
dc.rightsinfo:eu-repo/semantics/openAccess*
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectCorporate governanceen_EN
dc.subjectRisken_EN
dc.subjectAuditen_EN
dc.subjectQualityen_EN
dc.subjectGobierno corporativoes_ES
dc.subjectRiesgoes_ES
dc.subjectComplianceen_EN
dc.subjectAuditoríaes_ES
dc.subjectCalidades_ES
dc.subjectBusiness managementen_EN
dc.subjectCumplimientoes_ES
dc.subjectIbero-Americaen_EN
dc.subjectGestión empresariales_ES
dc.subjectIberoaméricaes_ES
dc.subjectCase Studyen_EN
dc.subjectCasos de estudioes_ES
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.titleCorporate structure and prevention: The three lines model applied to Latin American companiesen_EN
dc.typeinfo:eu-repo/semantics/article
dc.type.otherArtículo
dc.type.versioninfo:eu-repo/semantics/publishedVersion
local.author.orcidhttps://orcid.org/0000-0002-8862-5624
local.author.orcidhttps://orcid.org/0000-0002-4318-1978
oaire.citation.endPage240
oaire.citation.issue1
oaire.citation.startPage226
oaire.citation.titleCorporate & Business Strategy Review
oaire.citation.volume5
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