Ari Lopes Ribeiro

Abstract

Objective: To evaluate the scientific and jurisprudential evidence produced between 2015 and 2025 concerning the relationship between organizational moral harassment and occupational illness in the financial sector. Method: Systematic review conducted in accordance with the PRISMA 2020 guidelines. A structured search using PICOS criteria was performed in the SciELO, PePSIC, PubMed, and JusLaboris databases. Risk-of-bias assessment employed the ROBINS-I tool, and the quality of evidence was graded using the GRADE system. Results: Of 427 initial records, 72 studies (48 cross-sectional, 15 longitudinal, 7 qualitative, 2 jurisprudential) were included. Quantitative synthesis revealed high prevalence rates of Burnout Syndrome (42% to 68%), depression (28% to 45%), and anxiety (35% to 55%). The primary risk vectors were the imposition of abusive performance targets and algorithmic surveillance intensified by the pandemic. Intersectional analysis demonstrated greater vulnerability among women, older workers, and occupationally rehabilitated employees. Jurisprudential analysis of 12 rulings by the Superior Labour Court (TST) evidenced the consolidation of institutions’ strict civil liability for psychological illness. Conclusion: Moral harassment in the financial sector constitutes psychological violence structured within the managerialist model. Mitigating this crisis requires preventive interventions through labour compliance, specific collective bargaining clauses, and public policy regulation by the State.

Keywords: Organizational moral harassment. Labour law. Occupational mental health. Burnout Syndrome. Financial sector.

Introduction

Organizational dynamics in the contemporary world, strongly marked by the financialization of the economy and by productive restructuring, have subjected the working class to performance demands without historical precedent. At the epicentre of this transformation lies the financial and banking sector, whose management model has become notorious for its relentless pursuit of maximum profitability and for the implementation of productivity metrics that frequently disregard human physiological and psychological limits. In this scenario of hypercompetitiveness and extreme pressure, one observes the proliferation of abusive managerial practices that culminate in a severe public and occupational health crisis.

For an adequate legal and sociological understanding of this phenomenon, a conceptual distinction between occupational stress and organizational moral harassment is imperative. Whereas stress may derive from adverse environmental factors inherent to certain work activities, moral harassment is characterized by abusive, intentional, and repeated conduct that violates the dignity and psychological integrity of the worker.

In the specific context of financial institutions, the literature has demonstrated that moral harassment is rarely reducible to the misconduct of isolated supervisors; it is, predominantly, psychological violence structured within the management and target-enforcement policies themselves, thereby configuring what is termed organizational or institutional moral harassment.

The relevance of systematically investigating this topic is justified by the alarming escalation of mental illness rates among banking workers. Data from the National Social Security Institute (INSS) and the Labour Prosecution Service (Ministério Público do Trabalho) indicate that psychiatric disorders — notably depression, anxiety disorders, and Burnout Syndrome — rank among the leading causes of work absence and of the granting of accident-related sickness benefits in the sector. The magnitude of this illness burden not only destroys professional trajectories and disrupts family units, but also generates substantial labour and social security liabilities, demanding decisive action from legal practitioners.

Given the need to consolidate the state of the art on this subject in order to support the work of labour law professionals, the judiciary, and occupational health policymakers, the central objective of this systematic review was to evaluate the scientific and jurisprudential evidence produced between 2015 and 2025 regarding the relationship between organizational moral harassment and occupational illness in the financial sector. Secondarily, it sought to map the prevalence rates of mental disorders, to identify institutional risk vectors while considering intersectionality markers, and to analyse the evolution of jurisprudential treatment and of the legal and collective prevention strategies applicable to the sector.

Methodology

The present investigation was conducted under the design of a systematic literature review, structured in strict accordance with the guidelines of the PRISMA 2020 protocol (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The start date of the research protocol was 1 July 2026. The methodological objective consisted in mapping, critically appraising, and synthesizing the available scientific evidence on the relationship between management practices in the financial sector and the mental illness of its workers, with specific focus on organizational moral harassment.

The formulation of the research question and the definition of eligibility criteria were established on the basis of the PICOS strategy (Population, Intervention/Exposure, Comparison, Outcomes, and Study design).

The Population (P) comprised workers in the financial and banking sector; the Exposure (I/E) consisted of management practices characterized as organizational moral harassment and the imposition of abusive performance targets; the Comparison (C) was not applicable, given that the studies were observational studies of prevalence and association; the Outcomes (O) involved indicators of mental illness, specifically Burnout Syndrome, depression, and anxiety; and the Study designs (S) included cross-sectional and longitudinal research, case studies with quantitative and qualitative approaches, and empirical jurisprudential analyses.

The bibliographic search was systematically executed across four electronic databases of recognized academic and legal robustness: SciELO (Scientific Electronic Library Online), PePSIC (Electronic Journals in Psychology), PubMed, and the JusLaboris repository of the Superior Labour Court. The temporal scope encompassed publications between January 2015 and December 2025, a period coinciding with the acceleration of banking automation in Brazil. Between 2015 and 2025, the financial sector eliminated approximately 150,000 direct jobs, while the number of bank branches fell from 28,000 to 18,000 units. This technological restructuring intensified the pressure on the remaining workers.

The search strategy was designed with syntax specific to each database, using controlled descriptors (DeCS/MeSH) and free terms, combined through Boolean operators (AND, OR).

• (“moral harassment” OR “workplace bullying” OR “assédio moral” OR “violência psicológica”)
• AND (“banking” OR “financial sector” OR “bancário” OR “instituição financeira”)
• AND (“mental health” OR “occupational illness” OR “adoecimento” OR “burnout” OR “depressão”)

Language filters were applied for publications in Portuguese, English, and Spanish, restricted to original peer-reviewed articles, theses, dissertations, and governmental technical documents.

The study selection process occurred in two independent stages. Initially, titles and abstracts were read in order to exclude works that did not meet the PICOS criteria. In the second stage, the full texts of the pre-selected articles were read in their entirety for final verification of eligibility.

The assessment of methodological quality and risk of bias of the included observational studies was conducted independently by two reviewers, using criteria adapted from the ROBINS-I tool (Risk Of Bias In Non-randomized Studies – of Interventions). For the overall classification of the quality of evidence, the GRADE system (Grading of Recommendations Assessment, Development and Evaluation) was adopted, taking into account the number of studies, consistency of findings, precision of estimates, and risk of bias. Evidence from multiple studies with low risk of bias was classified as “High” quality; “Moderate” where there was inconsistency or moderate risk of bias; and “Low” where there were serious methodological limitations.

Results

Of the 124 full texts read, 52 were excluded for the following reasons: (a) they addressed sectors other than the financial one (n = 18); (b) they presented serious methodological flaws (n = 15); (c) they contained no quantitative prevalence data (n = 12); and (d) they were published outside the analysis period (n = 7).

The final sample of this systematic review comprised 72 primary studies and empirical jurisprudential analyses. As to methodological design, the corpus consisted predominantly of cross-sectional studies (n = 48; 67%), followed by longitudinal studies (n = 15; 21%), qualitative case studies (n = 7; 10%), and empirical jurisprudential analyses (n = 2; 3%).

Table 1. Risk-of-bias assessment of included studies (ROBINS-I). Source: Prepared by the author based on the independent assessment of the reviewers.

Prevalence of Mental Illness in the Financial Sector

The synthesis of quantitative data extracted from the selected studies reveals an alarming epidemiological picture of mental illness among banking and financial workers. Table 2 consolidates the prevalence rates of the principal psychological disorders reported in the reviewed literature.

Table 2. Prevalence of mental disorders among financial-sector workers (Synthesis of selected studies, 2015–2025). Source: Prepared by the author based on data extracted from the 72 studies in the systematic review.

Risk Vectors and Intersectionality in Organizational Harassment

Analysis of the studies allows moral harassment in the financial sector to be categorized not as an isolated deviation of interpersonal conduct, but as a systemic managerial tool intrinsic to the adopted management model. Psychological violence manifests itself through recurring organizational patterns that act as direct risk vectors for illness.

The imposition of abusive targets was the most frequently cited risk vector (present in 85% of the qualitative studies reviewed). The over-dimensioning of expected results occurs under the constant threat of removal from commissioned managerial functions, loss of variable bonuses, or summary dismissal. This logic installs a climate of psychological terror, aggravated by humiliating enforcement practices such as the public display of performance rankings, meetings designed to embarrass, and the isolation of workers who fail to meet the established quotas.

Another critical vector identified is the mental overload associated with technological restructuring and workforce downsizing. Digitalization has intensified algorithmic surveillance of individual performance, hollowing out the bank worker’s decision-making autonomy, who comes to execute tasks under rigid systemic control, thereby amplifying psychological suffering.

The evidence points compellingly to a strong intersectionality in vulnerabilities. Organizational moral harassment affects different demographic groups unequally. Women face additional aesthetic demands, are passed over for promotion to senior management posts, and endure sexual harassment concurrently with moral harassment. Studies indicate that Burnout prevalence is 15% to 20% higher among female bank workers compared with their male counterparts in the same role.

Workers over 50 years of age are frequently stigmatized as “obsolete” or “resistant to digitalization,” facing overt pressure to accept Voluntary Redundancy Plans (PDV). The prevalence of severe depressive episodes is 25% higher in this age group. Employees rehabilitated by the INSS, or those with repetitive strain injuries / work-related musculoskeletal disorders (RSI/WRMD), suffer punitive isolation, the hollowing-out of their duties, and pressure to resign on account of their physical limitations. Compound discrimination (disability combined with gender or race) exponentially aggravates the vulnerability of these workers.

For labour law, these intersectional vulnerabilities configure compound discrimination (prohibited by Article 5, I, of the Federal Constitution) and ground claims for aggravated moral damages, since the employer’s conduct affects not only professional dignity but also constitutionally protected aspects of identity.

Legal and Jurisprudential Analysis of Moral Harassment in the Financial Sector

Burnout prevalence data exceeding 60% in some samples constitute robust epidemiological evidence that the banking work environment is structurally pathogenic and does not result from individual worker frailties. This finding legally grounds the application of strict civil liability, reversing the burden of proof: it falls to the financial institution to demonstrate that it implemented effective measures to protect mental health, and not to the ill worker to prove the specific negligence of a given manager.

For the community of labour law professionals — lawyers, judges, and labour inspectors — the characterization of organizational moral harassment transcends clinical analysis, requiring dogmatic classification and an understanding of its repercussions across the civil, administrative, and criminal spheres of liability. Review of the legal literature and of the jurisprudence consolidated between 2015 and 2025 reveals a significant evolution in the hermeneutic treatment of psychological violence in banking work.

Legal Framework and Strict Civil Liability

Contemporary labour doctrine establishes a fundamental distinction between occupational stress inherent to high-demand activities and organizational moral harassment. Whereas occupational stress arises from environmental and organizational factors that, although deleterious, do not carry a primary injurious intent, moral harassment is characterized by systematic abusiveness, by the intent to constrain, and by the direct violation of the worker’s personality rights.

Within the Brazilian legal order, protection against moral harassment is grounded in the principle of human dignity (Art. 1, III, Federal Constitution of 1988), in the social value of labour (Art. 1, IV, CF/88), and in the right to health and to the reduction of risks inherent to work (Art. 7, XXII, CF/88). The Labour Reform (Law No. 13,467/2017) introduced Title II-A into the Consolidation of Labour Laws (CLT), addressing Non-Pecuniary Damage (Arts. 223-A to 223-G) and establishing parameters for the tariffing of compensation awards.

The major hermeneutic innovation in the financial sector, however, has been the application of strict civil liability. Article 927, sole paragraph, of the Civil Code provides: “There shall be an obligation to repair the damage, irrespective of fault, in the cases specified by law, or where the activity normally carried out by the author of the damage implies, by its nature, risk to the rights of others.”

The financial sector is increasingly recognized by the courts as an activity of heightened risk — not only because of the physical risk of armed robbery, but because of the psychosocial risk inherent to extreme pressure for targets, to the handling of large volumes of money, and to constant algorithmic surveillance. Consequently, the institution is strictly liable for the psychological illness of its workers. This strict liability does not require proof of fault or specific negligence on the part of the employer; it suffices for the worker to demonstrate: (a) the exercise of a risk-bearing activity (banking work); (b) the damage (proven mental illness); and (c) the causal or concurrent-causal nexus.

Jurisprudential Evolution in the Superior Labour Court (TST)

Empirical analysis of TST decisions within the period reviewed evidences a trend towards the recognition of moral harassment as an institutionalized management policy within financial institutions. The jurisprudence has consolidated the understanding that the enforcement of targets, although lawful as an expression of managerial authority, becomes abusive when accompanied by threats of dismissal, humiliating exposure in meetings, degrading comparisons in productivity rankings, and the use of aggressive jargon.

Table 4. Analysis of landmark TST rulings on moral harassment in the financial sector (2015–2025). Source: Jurisprudential survey structured by the author from TST repositories.

Preventive Strategies and the Role of Collective Bargaining

In the domain of intervention and prevention, the legal literature identifies collective bargaining as a preventive control instrument of the utmost importance. The Collective Bargaining Agreement (CCT) of the banking category has advanced in the inclusion of protective clauses. Concrete examples of clauses already implemented in recent agreements include the following.

The Target Limitation Clause establishes that the financial institution may not set productivity targets that result in a working day exceeding 8 hours per day or 40 hours per week, including within this calculation the time spent on target-enforcement activities and alignment meetings.

The Right to Disconnect Clause categorically prohibits the sending of messages (WhatsApp, SMS), e-mails, or telephone calls to bank workers outside working hours, on weekends, or during holidays, where the content relates to targets, performance, or the enforcement of results.

The Joint Committee Clause institutes a Joint Mediation Committee, composed of representatives of the institution and of the trade union, for the investigation of moral harassment complaints, with absolute guarantees of confidentiality, employment protection, and non-retaliation against complainants.

For legal professionals, preventive action within financial institutions must focus on the implementation of authentic and robust labour compliance programmes. The mere existence of a code of ethics on paper is insufficient to avert judicial liability. The courts have required proof of the programme’s effectiveness, which includes mandatory training of managers in non-violent communication, genuine independence of whistleblowing channels, and effective punishment of harassing managers, irrespective of their commercial performance. The absence of such effective preventive measures has been weighed negatively by judges when fixing the quantum of compensation.

Discussion and Practical Implications

The present systematic review consolidates robust evidence that the management model prevailing in the financial sector acts as the principal determinant of the mental illness of its workers. The quantitative synthesis, revealing Burnout prevalence exceeding 60% in some samples, demystifies the corporate narrative that tends to individualize blame for illness, attributing it to alleged “emotional frailties” of the employee. The data demonstrate unequivocally that illness is the expected physiological and psychological response to a pathogenic environment.

For labour law professionals, the finding that moral harassment in the banking sector is structural and organizational carries profound practical implications for the conduct of litigation. In the evidentiary phase of compensation claims, advocacy strategy should not be restricted to proving isolated offences uttered by a specific hierarchical superior.

It is advisable to seek to evidence the “management-by-stress method,” bringing into the record such elements as: institutional e-mails containing humiliating demands; handbooks setting unattainable targets; audio recordings of alignment meetings; witness testimony regarding the ranking policy; and evidence of the absence of effective labour compliance and mental health protection policies.

The characterization of the causal or concurrent-causal nexus between psychiatric pathologies and the banking work environment has been facilitated by the application of the Social Security Epidemiological Technical Nexus (NTEP). Nonetheless, the defence of the ill worker frequently requires challenging expert reports that seek to attribute the illness exclusively to endogenous or genetic factors. On this point, the scientific literature reviewed provides the theoretical grounding necessary to demonstrate to experts and judges that chronic exposure to abusive targets and threats of dismissal constitutes a triggering or aggravating factor sufficient to configure occupational disease equated with a workplace accident (Art. 20 of Law No. 8,213/1991).

Limitations of the Systematic Review

Despite the methodological rigour employed, this systematic review presents limitations that should be considered in the interpretation of its findings. Publication bias represents a significant limitation, since studies with negative results (absence of association between management practices and illness) are less likely to be published, which may overestimate the magnitude of the reported associations.

The restriction to publications in Portuguese, English, and Spanish, together with the concentration of the sample in Brazil (45%) and Europe (30%), may limit the generalizability of the findings to Asian or African contexts. The diversity of psychometric instruments employed rendered a statistical meta-analysis unfeasible. Although 21% of the sample comprises longitudinal studies, the predominance of cross-sectional designs limits the inference of absolute temporal causality.

Generalizability of the Findings

The findings of this review are broadly generalizable to large financial institutions and to commercial and retail banks, particularly those adopting management models strongly anchored in aggressive targets for productivity and for the sale of financial products. Generalizability to small credit unions, early-stage fintechs, and specialized investment banks may, however, be limited, given significant differences in organizational structure, corporate culture, and direct commercial pressure with the public.

Even so, the patterns of moral harassment and illness identified in Brazil present notable similarity with those documented in European and North American contexts, suggesting a universality of the phenomenon within financial institutions embedded in the logic of globally financialized capitalism.

Conclusion and Implications for Public Policy

The systematic review of the literature and jurisprudence produced between 2015 and 2025 permits the conclusion that moral harassment in the financial sector is not an epiphenomenon or an accidental dysfunction, but rather a management tool structured for the maximum extraction of productivity. The imposition of unattainable targets, constant surveillance, induced hypercompetitiveness, and the perennial threat of unemployment or demotion compose a picture of institutionalized psychological violence that results in epidemic rates of Burnout Syndrome, depression, and anxiety among bank workers.

Confronting this occupational health crisis demands multidisciplinary and rigorous action.

References

AGUIAR, A. C. Práticas de gestão e adoecimento bancário. Revista de Direito do Trabalho, [Local], v. 45, n. 182, p. 115-132, 2020.

ALVARENGA, R. Z. O assédio moral laboral como fator de adoecimento no trabalho. Revista do Tribunal Regional do Trabalho da 3ª Região, Belo Horizonte, v. 64, n. 97, p. 245-268, 2018.

BARROS, C. P.; SILVA, L. R. Síndrome de Burnout em bancários: uma análise epidemiológica na região sudeste. Cadernos de Saúde Pública, Rio de Janeiro, v. 37, n. 4, e00124520, 2021.

Fonte da publicação

LOPES RIBEIRO, Ari. Organizational Moral Harassment and Occupational Illness in the Financial Sector: Recurring Patterns, Risk Vectors, and Preventive Strategies — A Systematic Review (2015–2025). Revista Gênero e Interdisciplinaridade, v. 7, n. 04, p. 120–139, 2026.

Acessar a publicação original na Revista Gênero e Interdisciplinaridade

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Compliance Trabalhista como Fator Associado à Redução de Passivos Contingenciais em Organizações de Médio e Grande Porte: Evidências e Perspectivas para a Literatura Brasileira (2010–2025)

Compliance Laboral como Factor Asociado a la Reducción de Pasivos Contingentes en Organizaciones Medianas y Grandes: Evidencias y Perspectivas para la Literatura Brasileña (2010–2025)

Ari Lopes Ribeiro

Section: Scientific Article
Volume / Issue: Vol. 2, No. 1 (Jan./Jun. 2025)
Review: Peer review (double-blind)
License: CC BY 4.0

¹ Ari Lopes Ribeiro is a labor law attorney with over 17 years of continuous practice since 2008, recognized for his expertise in labor compliance, corporate risk management, and workforce governance. Founder and managing partner of Lopes Ribeiro Advogados, a law firm specializing in the defense of workers in the banking and financial sector, he leads a technical and administrative team and oversees a portfolio of more than 1,000 active clients. Throughout his career, he has conducted over 5,000 labor hearings and approximately 1,000 court-approved conciliations, with involvement in more than 3,000 cases and high-value claims before the 2nd Regional Labor Court (TRT-2). He holds a Law degree from UNINOVE and a postgraduate specialization in Public Law (Anhanguera-Uniderp), is an active member of the São Paulo Bar Association (OAB/SP No. 283.617), and a member of the Society of Corporate Compliance and Ethics (SCCE). Email: lopesribeiro@aecacia.com.br

Abstract: This article presents an integrative review of Brazilian literature on labor compliance and its relationship with the reduction of contingent liabilities in medium and large organizations (2010–2025). The selection process followed systematic criteria inspired by the PRISMA 2020 protocol, with searches in Scielo, CAPES Portal, BDTD, Google Scholar, and specialized legal journal repositories. Sixty-eight primary studies were selected and analyzed across four dimensions: normative foundations of labor compliance in Brazil; typology and measurement of labor contingent liabilities; compliance models and practices adopted by national organizations; and empirical evidence of the correlation between structured compliance programs and reduction of labor litigation. Results indicate positive associations between formalized labor compliance programs and reduced administrative infraction notices and lawsuits filed, with impact on accounting provisions required by accounting standards. The available empirical base remains heterogeneous and predominantly qualitative, preventing definitive causal statements. The normative compliance gap constitutes a relevant vector for generating hidden liabilities in labor relations. Labor compliance represents a strategic corporate governance instrument with potential to generate organizational value through asset protection, reputational risk mitigation, and improved management of labor contingencies.

Keywords: normative compliance gap. labor litigation prevention. PRISMA protocol. 5-DCTE framework. organizational liabilities.

Resumo: Este artigo apresenta uma revisão integrativa da literatura brasileira sobre compliance trabalhista e sua relação com a redução de passivos contingenciais em organizações de médio e grande porte (2010–2025). O processo de seleção seguiu critérios sistemáticos inspirados no protocolo PRISMA 2020, com buscas no Scielo, Portal CAPES, BDTD, Google Scholar e repositórios de revistas jurídicas especializadas. Foram selecionados e analisados 68 estudos primários em quatro dimensões: fundamentos normativos do compliance trabalhista no Brasil; tipologia e mensuração dos passivos contingenciais trabalhistas; modelos e práticas de compliance adotados por organizações nacionais; e evidências empíricas da correlação entre programas estruturados de compliance e redução da litigiosidade. Os resultados indicam associações positivas entre programas formalizados de compliance trabalhista e redução de autuações administrativas e ações ajuizadas, com impacto sobre as provisões contábeis exigidas pelas normas de contabilidade. Conclui-se que o compliance trabalhista representa instrumento estratégico de governança corporativa com potencial de gerar valor organizacional por meio da proteção patrimonial, mitigação de riscos reputacionais e melhoria da gestão de contingências trabalhistas.

Palavras-chave: lacuna normativa de conformidade. prevenção de litigância trabalhista. protocolo PRISMA. framework 5-DCTE. passivos organizacionais.

Resumen: Este artículo presenta una revisión integradora de la literatura brasileña sobre compliance laboral y su relación con la reducción de pasivos contingentes en organizaciones medianas y grandes (2010–2025). El proceso de selección siguió criterios sistemáticos inspirados en el protocolo PRISMA 2020, con búsquedas en Scielo, Portal CAPES, BDTD, Google Scholar y repositorios de revistas jurídicas especializadas. Se seleccionaron y analizaron 68 estudios primarios en cuatro dimensiones: fundamentos normativos del compliance laboral en Brasil; tipología y medición de los pasivos contingentes laborales; modelos y prácticas de compliance adoptados por organizaciones nacionales; y evidencias empíricas de la correlación entre programas estructurados de compliance y reducción de la litigiosidad. Los resultados indican asociaciones positivas entre programas formalizados de compliance laboral y reducción de las notificaciones administrativas y acciones presentadas. Se concluye que el compliance laboral representa un instrumento estratégico de gobernanza corporativa con potencial para generar valor organizacional mediante la protección patrimonial y la mejora de la gestión de contingencias laborales.

Palabras clave: brecha normativa de conformidad. prevención de litigios laborales. protocolo PRISMA. framework 5-DCTE. pasivos organizacionales.

1. INTRODUCTION

The labor relations environment in Brazil is characterized by one of the densest and most complex labor legislations in the world. The Consolidation of Labor Laws (CLT), enacted in 1943 and constantly updated by infralegal normative diplomas, regulatory standards of the Ministry of Labor and Employment (MTE), collective conventions, collective agreements and normative decisions of the Regional Labor Courts (TRTs), forms a system of employer obligations of a multidimensional nature, whose noncompliance — even if involuntary — generates liabilities of magnitude that is often unexpected for organizations (Delgado, 2023; Cassar, 2022).

In this context, labor compliance emerges as an organized organizational response to this normative challenge. Unlike reactive approaches to dispute management — which only respond to infraction notices, notifications or already-filed lawsuits —, labor compliance seeks to anticipate risks, identify systemic vulnerabilities in labor practices and implement internal controls capable of ensuring continued conformity with the legal-labor order (Melo; Rodrigues, 2021; Furtado; Saad-Diniz, 2022).

The relevance of the topic is amplified by the quantitative dimension of Brazilian labor litigation. According to data from the General Report of Labor Justice of 2023, published by the National Council of Justice (CNJ), approximately 3.7 million new labor actions were filed that year, consolidating Brazil among the countries with the highest volume of labor disputes in absolute terms in the world (CNJ, 2024). For medium and large organizations, the accumulated cost of this litigation — including legal fees, appeal deposits, monetary correction, social security charges on condemnations and provisioned values — represents a relevant portion of the gross annual payroll (IBPT, 2023).

The issue is further aggravated when one considers that the majority of contingent labor liabilities remain, for a significant period, as hidden obligations in corporate balance sheets. Current accounting standards — especially the Technical Pronouncement CPC 25, convergent with IAS 37 — require companies to recognize provisions for probable losses in labor actions. The estimate of the provisionable amount is directly affected by the quality and maturity of the compliance program adopted (Iudícibus; Martins; Gelbcke, 2022; Santos; Carvalho, 2021).

Given this scenario, the research question is: what are the evidences produced by Brazilian literature on labor compliance as a factor associated with the reduction of contingent liabilities in medium and large organizations in the period from 2010 to 2025? The temporal scope is justified by the acceleration of Brazilian scientific production from 2011, driven by the Anti-Corruption Law (Law No. 12,846/2013) and the Labor Reform (Law No. 13,467/2017) (Zenkner, 2019; Ataíde, 2020).

The specific objectives are: (a) mapping Brazilian scientific and technical production on labor compliance and contingent liabilities in the delimited period; (b) systematizing the main normative foundations structuring employer obligations in Brazilian labor law; (c) identifying compliance models most referenced in the literature; (d) analyzing empirical evidence on compliance as a factor associated with liability reduction; and (e) proposing an integrative analytical framework for application in medium and large organizations.

2. THEORETICAL FRAMEWORK

2.1. Labor Compliance: Concept, Evolution and Terminological Choice

The term compliance, of Anglo-Saxon origin, derives from the verb “to comply,” meaning to conform or to be in consonance with rules, norms and expectations. In its technical and legal sense, compliance designates the set of mechanisms, procedures and internal controls adopted by an organization to ensure that its activities are in conformity with applicable normative dispositions — whether of a legal, regulatory, contractual or ethical nature (Bertoccelli, 2020; Coimbra; Manzi, 2020).

The origin of modern compliance dates back to the 1960s and 1970s in the United States, especially in the financial sector, as a response to requirements imposed by the Securities and Exchange Commission. The Foreign Corrupt Practices Act of 1977 expanded the territoriality of anti-corruption norms, driving the international dissemination of corporate integrity programs (Veríssimo, 2017; Manzi, 2018). In Brazil, compliance consolidated itself as a central governance theme following Law No. 12,846/2013 (Anti-Corruption Law) and the Labor Reform of 2017 (Zenkner, 2019; Correia, 2021).

Brazilian specialized literature distinguishes labor compliance — as a system of controls aimed at anticipatory conformity with the legal-labor order — from reactive management of labor disputes, which encompasses strategies for defense, negotiation and settlement of already-pending lawsuits and administrative infraction notices. This distinction is analytically relevant because the benefits of compliance manifest predominantly on the future flow of liabilities, not on the resolution of existing litigation. From 2018 onwards, scientific production on labor compliance specifically grew expressively, with contributions from Robortella (2019), Melo and Rodrigues (2021), Furtado and Saad-Diniz (2022) and Ataíde (2020).

2.2. Contingent Labor Liabilities: Normative and Accounting Conceptualization

Contingent liabilities are defined by Technical Pronouncement CPC 25 — correlating to IAS 37 — as possible obligations arising from past events, whose existence will only be confirmed by uncertain future events, or as present obligations not recognized because it is not probable that they will result in an outflow of economic resources (CPC, 2009). In the labor sphere, this contingency arises from non-compliance with norms of a labor nature, whether in relation to obligations arising from the formal employment relationship, or due to de facto relationships not recognized (Iudícibus; Martins; Gelbcke, 2022).

CPC 25 adopts qualitative criteria — not fixed numerical percentages — determining that accounting provision is mandatory when the outflow of resources is “probable,” disclosure in explanatory notes is required when the outflow is “possible,” and no record is necessary when the hypothesis is “remote.” The estimate of the provisionable amount depends on professional judgment and the quality of available information — information that a mature compliance program can significantly qualify (Santos; Carvalho, 2021).

The Labor Reform of 2017 introduced elements that, paradoxically, both mitigated and potentiated certain sources of contingency. The regulation of intermittent work, telework and broad outsourcing (Law No. 13,429/2017) conferred greater legal certainty to contractual models previously disputed in the Labor Court. On the other hand, the prevalence of the negotiated over the statutory and the expansion of hypotheses for solidary and subsidiary liability in supply chains created new risk vectors (Correia, 2021; Viana; Siqueira, 2022).

2.3. Normative Foundations of Labor Compliance in Brazil

Labor compliance in Brazil does not derive from a single legal diploma, but from the convergence of multiple normative sources that impose on the employer a complex system of obligations. This plurality of sources is, in itself, one of the main risk factors for inadvertent noncompliance (Delgado, 2023). At the base of the system is the Federal Constitution of 1988, article 7, which lists an extensive set of rights of urban and rural workers. The CLT regulates the employment contract, norms on health, hygiene and workplace safety, and labor proceedings. The Regulatory Standards (NRs) of the MTE constitute an autonomous and primary source of employer obligations (Melo; Rodrigues, 2021).

Law No. 8,212/1991 imposes obligations for the collection of social security contributions, whose noncompliance generates related tax and labor liabilities (Santos; Carvalho, 2021). The judgment of ADPF 324 and ADC 48 by the Supreme Federal Court established the constitutionality of outsourcing core activities, but the service taker’s subsidiary liability creates due diligence obligations that demand structured compliance programs extended throughout the supply chain (Furtado; Saad-Diniz, 2022; Viana; Siqueira, 2022). The General Law for the Protection of Personal Data (Law No. 13,709/2018) introduced a new compliance dimension, as workers’ personal data are subject to its protective regime (Pinheiro, 2021).

2.4. Labor Compliance Models: Theoretical Perspectives

The specialized literature identifies two major theoretical perspectives. The regulatory compliance approach focuses on identifying and complying with existing legal obligations, adopting an essentially defensive posture (Coimbra; Manzi, 2020; Bertoccelli, 2020). The organizational integrity approach seeks to incorporate ethical values and responsible labor practices into organizational culture, aligning compliance with Environmental, Social and Governance criteria (Veríssimo, 2017; Prado; Martins Filho, 2021). In Brazilian practice, the literature points to the prevalence of hybrid models (Robortella, 2019).

Institutional Theory — applied to labor compliance by Garcia (2020) — suggests that the adoption of compliance programs by large organizations is frequently motivated by isomorphic pressures — mimetic, coercive and normative — and not necessarily by conviction as to their effectiveness. This critical perspective is relevant for understanding why many programs lack real substance and are limited to fulfilling rituals of apparent conformity (decoupling) without producing measurable impact on labor disputes (Alcantara; Machado, 2022).

3. METHOD

3.1. Type of Review and Methodological Framework

The present study adopts the integrative literature review methodology, defined by Whittemore and Knafl (2005) as the broadest method of review, as it allows the inclusion of studies with different methodological approaches — empirical and theoretical, qualitative and quantitative. This choice is justified by the methodological heterogeneity of available literature, making statistical meta-analysis unfeasible due to incompatibility of designs and outcome metrics (Souza; Silva; Carvalho, 2010). The study selection process was inspired by the PRISMA 2020 protocol (Page et al., 2021).

3.2. Search Strategies and Databases

Searches were performed in: Scientific Electronic Library Online (Scielo Brasil), CAPES Periodicals Portal, Brazilian Digital Library of Theses and Dissertations (BDTD), Google Scholar, and repositories of the journals Revista LTr, Direito e Práxis and Caderno de Direito e Políticas Públicas. Complementary searches were carried out on portals of FGV Law, IPEA and the National School of Labor Inspection. All searches were conducted between February and June 2025. The main search string included: (“compliance trabalhista” OR “conformidade trabalhista”) AND (“passivo contingencial” OR “litígio trabalhista”) AND (“prevenção” OR “gestão de riscos”). Additional terms included “auditoria trabalhista,” “due diligence laboral,” and “programa de integridade.”

3.3. Inclusion and Exclusion Criteria

Inclusion criteria: (a) publication between January 2010 and June 2025; (b) Portuguese language; (c) approach to labor compliance and/or contingent liabilities in organizations in Brazil; (d) nature of peer-reviewed scientific article, master’s or doctoral thesis, book or chapter with recognizable critical or empirical analysis, or technical report from a reference research institution.

Exclusion criteria: (a) publication prior to 2010; (b) undergraduate conclusion work; (c) opinion article without analytical foundation; (d) foreign language without Portuguese version; (e) exclusive focus on tax, environmental or anti-corruption compliance without connection to labor compliance; (f) exclusively normative publication without critical analysis.

3.4. Selection Process and PRISMA Flowchart

The selection process was conducted in two independent rounds of screening by two evaluators, with resolution of disagreements by consensus or by full reading of the text. The four-phase PRISMA 2020 flowchart is described below.

(Figure 1: PRISMA 2020 Selection Flowchart — to be inserted here as a graphic figure)

Phase 1 — Identification: 1,247 records identified (Scielo: 184; CAPES: 312; BDTD: 276; Google Scholar: 389; Specialized repositories: 86). Phase 2 — Screening: After duplicate removal: 1,058 records; duplicates removed: 189; excluded by title/abstract: 746. Phase 3 — Eligibility: Full texts assessed: 312; excluded: 244 (no relation to labor compliance: 89; purely normative: 72; undergraduate work: 41; full text not found: 42). Phase 4 — Inclusion: 68 studies included (articles: 34; dissertations: 14; doctoral theses: 8; chapters/books: 9; technical reports: 3). Source: Elaborated by the author (2025), based on Page et al. (2021).

3.5. Methodological Quality Assessment

The methodological quality of the included studies was assessed based on an instrument adapted from the Critical Appraisal Skills Programme (CASP), adjusted for the heterogeneity of legal and applied social sciences. Six criteria were evaluated, each scored on a three-point scale (0–2), totaling a maximum of 12 points per study. Results: high score (9–12 points): 19 studies (27.9%); medium score (6–8 points): 31 studies (45.6%); low score (0–5 points): 18 studies (26.5%). Studies with low scores were included for their thematic relevance, with data presented with explicit caveats. Methodological heterogeneity and the predominance of medium-quality studies prevent definitive causal conclusions.

4. RESULTS OF THE INTEGRATIVE REVIEW

4.1. Overview of Brazilian Scientific Production

Analysis of the temporal distribution of the 68 included studies reveals an accelerated growth curve from 2017. The period 2010–2016 concentrated 18 studies (26.5%), while 2017–2025 accounted for 50 studies (73.5%), with a peak in the years 2019, 2022 and 2023. This pattern is consistent with the hypothesis that the Labor Reform functioned as a catalyst for scientific production on labor compliance in Brazil (Zenkner, 2019; Correia, 2021).

Studies concentrate in Labor Law (41.2%), followed by Business Administration and Human Resources Management (27.9%), Accounting Sciences and Finance (17.6%) and interdisciplinary approaches (13.2%). Qualitative studies predominate (58.8%), followed by mixed approach (22.1%) and quantitative studies (19.1%). Regarding publication bias, the reviewed literature presents a predominance of studies with results favorable to the effectiveness of labor compliance, which may reflect both real effectiveness of programs and the publication bias characteristic of emerging fields.

4.2. Normative Foundations: Synthesis of Findings

Analysis allowed identification of five normative blocks whose non-observance is the main source of contingent labor liabilities. The first block encompasses obligations of registration and formalization of the employment relationship, where non-recognition — especially in the context of “pejotização” and irregular use of self-employed workers — is identified as a relevant source of elevated liabilities (Cassar, 2022; Melo; Rodrigues, 2021). The second block covers obligations relating to working hours and the payment of counterbalances: overtime, night shift premium, hazard pay, unhealthy conditions bonus and rest periods. The third block involves obligations of health, safety and occupational medicine regulated by the MTE’s regulatory standards, accounting for a growing portion of compensatory contingent liabilities (Furtado; Saad-Diniz, 2022). The fourth block concentrates obligations of a social security and tax nature connected to the employment contract. The fifth block encompasses obligations arising from labor relations in the supply chain, with emphasis on the subsidiary liability of the service taker (Viana; Siqueira, 2022).

4.3. Models, Practices and Evidence: Integrated Synthesis

The analyzed literature reveals considerable heterogeneity in the forms of organization and implementation of labor compliance in Brazilian companies. The initial conformity diagnosis (labor gap analysis) is identified as an indispensable inaugural step, allowing mapping of priority vulnerabilities (Robortella, 2019; Garcia, 2020). The elaboration of internal policies and procedure manuals is treated as a necessary but insufficient component: the mere existence of written policies, without training and monitoring, has limited impact on labor disputes (Prado; Martins Filho, 2021). The implementation of whistleblowing channels is referenced as a component associated with the reduction of the judicialization rate (Melo; Rodrigues, 2021). Continuous training of managers and leaders is treated as the component with the highest correlation with the long-term sustainability of results (Alcantara; Machado, 2022).

Leal and Sauerbronn (2021), in a longitudinal analysis of financial statements of companies listed on the stock exchange, identified a negative correlation between the score of integrity programs and the volume of provisions for labor contingencies (CASP score: 9/12). Amaral and Ribeiro (2022) suggested that the quality of the dismissal process mediates the relationship between turnover and the volume of filed actions (CASP score: 8/12). Zenkner (2019) identified jurisprudential recognition of the relevance of compliance programs in the conduct of extrajudicial agreements (CASP score: 6/12).

4.4. Limiting Factors of Labor Compliance Effectiveness

Formal isomorphism (decoupling) is identified as the main limiting factor: the adoption of compliance programs that exist only formally, without real substance, without integration with people management processes and without commitment from top leadership (Garcia, 2020; Alcantara; Machado, 2022). The fragmentation of responsibilities between functional areas — Human Resources, Legal, Accounting, Workplace Safety — without effective coordination results in overlaps and coverage gaps (Melo; Rodrigues, 2021). Programs not updated after the 2017 Labor Reform may create a false sense of security (Cassar, 2022). Cultural resistance, especially in organizations with a tradition of patrimonial personnel management, constitutes a relevant factor in program failure (Ataíde, 2020).

5. DISCUSSION

5.1. Synthesis of Evidence and Calibration of Conclusions

The integrative review allows sustaining, based on convergent but methodologically heterogeneous evidence, that labor compliance is associated with better conformity indicators and lower incidence of contingent labor liabilities. The absence of rigorous experimental or quasi-experimental studies in the reviewed corpus prevents definitive causal statements. What the available literature allows affirming is that there is a plausible, theoretically grounded association empirically suggested by multiple convergent studies — a sufficient basis to guide organizational policies, but insufficient for causal conclusions.

Parker and Nielsen (2011) demonstrate that the effectiveness of compliance programs is strongly contingent on the institutional environment — including normative density, the state’s capacity for inspection and the culture of litigiousness — which makes Brazilian findings coherent with the comparative literature. Krawiec (2003) demonstrated that formal conformity programs without real substance are not only ineffective, but may generate additional liabilities by creating an appearance of conformity that inhibits genuine corrective measures. Tyler and Blader (2005) demonstrated that the internal legitimacy of conformity programs — employees’ perception of procedural justice — is a critical mediating variable of effectiveness.

5.2. Labor Compliance in the ESG Agenda

The convergence between labor compliance and Environmental, Social and Governance (ESG) frameworks represents a relevant trend identified in the most recent literature. The social dimension encompasses respect for workers’ rights, promotion of safe and healthy work environments, prohibition of child and forced labor, and guarantee of fair remuneration — all central themes of labor compliance (Prado; Martins Filho, 2021; Viana; Siqueira, 2022). Organizations capable of demonstrating the effectiveness of their labor compliance programs tend to be positively assessed by analysts, with potential impact on the cost of capital (Pereira; Lobato, 2022; Leal; Sauerbronn, 2021).

5.3. The 5-DCTE Framework and Its Distinctive Contribution

Based on the synthesis of findings, the framework of the Five Dimensions of Strategic Labor Compliance (5-DCTE) is proposed. The reviewed literature presents compliance components in a predominantly additive form, without offering an architecture that makes explicit the relationships between elements, leverage points and criteria for evaluating program maturity. The 5-DCTE framework proposes a systemic and non-hierarchical architecture, with two specific analytical contributions: (1) the explicit inclusion of Stakeholder Management and Due Diligence in the Supply Chain as an autonomous dimension, reflecting the new post-ADPF 324 scenario; and (2) the proposition of interdependence relationships between dimensions, closing a cycle of continuous improvement.

The five dimensions of the model are: (1) Risk Diagnosis and Mapping — identification of legal-labor vulnerabilities based on conformity audit and sector benchmarking; (2) Internal Controls Structuring — policies, procedures, manuals and control systems aimed at conformity of labor practices; (3) Training and Integrity Culture — systematic training of managers, leaders and human resources professionals; (4) Continuous Monitoring and Indicator Management — tracking of labor risk indicators and conducting periodic conformity audits; and (5) Stakeholder Management and Due Diligence in the Supply Chain — monitoring of service providers with field audits and contractual compliance clauses. The framework requires empirical validation in future investigations.

5.4. Limitations of the Review and Research Agenda

The present review presents limitations: restriction to the Portuguese language limits comparison with international literature; predominance of qualitative approaches and heterogeneity of metrics prevent statistical synthesis; and the possibility of publication bias favorable to positive results cannot be ruled out. The future research agenda should prioritize: (a) the development of standardized instruments for measuring labor compliance maturity; (b) longitudinal studies with control groups; (c) investigations into the organizational factors moderating program effectiveness; and (d) studies that differentiate the impact of specific compliance components on different categories of liabilities, empirically testing the interdependencies proposed in the 5-DCTE framework.

6. CONCLUSION

The integrative review covering 68 studies from the period 2010–2025 allows formulation of conclusions that must be read in light of the methodological limitations recognized throughout the work. Labor compliance is a phenomenon of growing relevance on the Brazilian scientific, business and regulatory agenda, with academic production in clear acceleration from 2017. The Labor Reform functioned as a catalyst for both new labor risks and new organizational awareness of the need for structured conformity programs. The available evidence indicates, in a convergent but not definitive manner, that formalized and substantive labor compliance programs are associated with better conformity indicators and lower incidence of contingent labor liabilities.

The strength of this association is more robust in studies investigating internal conformity auditing and listening channels than in those analyzing compliance programs generically. The effectiveness of labor compliance is conditioned by critical organizational factors: genuine leadership commitment, integration with people management processes, continuous normative updating, investment in manager training and extension of controls throughout the supply chain.

The 5-DCTE framework proposed in this article offers a systemic analytical model that goes beyond the additive list of components predominant in the literature, proposing interdependence relationships between dimensions and incorporating due diligence in the supply chain as an autonomous dimension. Labor compliance represents a strategic dimension of corporate governance with growing relevance for investors, regulators and capital markets, due to its convergence with social criteria of sustainability frameworks. The reduction of contingent labor liabilities is not only a defensive objective — it is a condition for the financial and reputational sustainability of organizations in the context of increasing regulatory rigor and greater transparency required by markets.

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