{"id":2899,"date":"2020-03-02T16:27:08","date_gmt":"2020-03-02T19:27:08","guid":{"rendered":"http:\/\/webhpcprd\/hpcweb\/?page_id=2899"},"modified":"2022-02-21T11:17:15","modified_gmt":"2022-02-21T14:17:15","slug":"sarbanes-oxley","status":"publish","type":"page","link":"https:\/\/www.copel.com\/site\/institucional\/governanca-corporativa\/sarbanes-oxley\/","title":{"rendered":"Sarbanes Oxley"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2899\" class=\"elementor elementor-2899\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12a0e746 elementor-section-full_width imgDestaque elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"12a0e746\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div 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class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Sarbanes oxley<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41659828 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"41659828\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-235f4c26\" data-id=\"235f4c26\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310ab053 elementor-nav-menu__align-justify menuTroca 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href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Pr\u00e1ticas de governan\u00e7a<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22576\"><a href=\"https:\/\/ri.copel.com\/governanca-corporativa\/modelo-de-governanca\/\" class=\"elementor-sub-item\">Modelo de governan\u00e7a<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22577\"><a href=\"https:\/\/ri.copel.com\/governanca-corporativa\/informe-e-carta-anual-de-governanca-corporativa\/\" class=\"elementor-sub-item\">Informe e carta anual de governan\u00e7a<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22578\"><a href=\"\/site\/institucional\/politicas-corporativas\/\" class=\"elementor-sub-item\">Pol\u00edticas corporativas<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22579\"><a href=\"\/site\/institucional\/governanca-corporativa\/partes-interessadas\/\" class=\"elementor-sub-item\">Mapeamento das partes interessadas<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22580\"><a href=\"\/site\/institucional\/governanca-corporativa\/canais-de-dialogo\/\" class=\"elementor-sub-item\">Canais de di\u00e1logo<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22581\"><a href=\"\/site\/institucional\/portal-da-transparencia\/\" class=\"elementor-sub-item\">Portal da transpar\u00eancia<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22582\"><a href=\"https:\/\/copelsustentabilidade.com\" class=\"elementor-sub-item\">Sustentabilidade<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22583\"><a href=\"\/site\/institucional\/governanca-corporativa\/gestao-integradas-de-riscos-corporativos\/\" class=\"elementor-sub-item\">Gest\u00e3o integrada de riscos corporativos<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22584\"><a href=\"\/site\/institucional\/governanca-corporativa\/sarbanes-oxley\/\" class=\"elementor-sub-item\">Sarbanes Oxley<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22588\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Monitoramento e relat\u00f3rios<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22589\"><a href=\"https:\/\/ri.copel.com\/sustentabilidade\/relatorios-anuais-e-socioambientais\/\" class=\"elementor-sub-item\">Relat\u00f3rios anuais<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22590\"><a href=\"https:\/\/ri.copel.com\/publicacoes-e-documentos\/relatorios-20-f\/\" class=\"elementor-sub-item\">Relat\u00f3rio 20F<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22591\"><a href=\"https:\/\/ri.copel.com\/dados-financeiros\/central-de-resultados\/\" class=\"elementor-sub-item\">Demonstra\u00e7\u00f5es cont\u00e1beis ITR\/DFP<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22592\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Plano anual de controle interno<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22593\"><a href=\"https:\/\/ri.copel.com\/publicacoes-e-documentos\/formulario-de-referencia-e-cadastral\/\" class=\"elementor-sub-item\">Formul\u00e1rio de refer\u00eancia<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22594\"><a href=\"\/site\/institucional\/integridade\/\" class=\"elementor-item\">Integridade<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22595\"><a href=\"\/site\/institucional\/nossa-historia\/\" class=\"elementor-item\">Nossa hist\u00f3ria<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22596\"><a href=\"\/site\/institucional\/patrocinios\/\" class=\"elementor-item\">Patroc\u00ednios<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22597\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/\" class=\"elementor-item\">Pesquisa e desenvolvimento<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22598\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/pesquisa-e-desenvolvimento-dis\/\" class=\"elementor-sub-item\">P&#038;D Copel distribui\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22599\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/pesquisa-e-desenvolvimento-get\/\" class=\"elementor-sub-item\">P&#038;D Copel gera\u00e7\u00e3o e transmiss\u00e3o<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22600\"><a href=\"\/site\/institucional\/politicas-corporativas\/\" class=\"elementor-item\">Pol\u00edticas corporativas<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22601\"><a href=\"\/site\/institucional\/portal-da-transparencia\/\" class=\"elementor-item\">Portal da transpar\u00eancia<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22602\"><a href=\"\/site\/institucional\/premios-e-reconhecimentos\/\" class=\"elementor-item\">Pr\u00eamios e reconhecimentos<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22603\"><a href=\"\/site\/institucional\/referencial-estrategico\/\" class=\"elementor-item\">Referencial estrat\u00e9gico<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22604\"><a href=\"\/site\/institucional\/trabalhe-conosco\/\" class=\"elementor-item\">Trabalhe conosco<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-310ab053\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-21724\"><a href=\"\/site\/institucional\/\" class=\"elementor-item\" tabindex=\"-1\">Institucional<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22550\"><a href=\"\/site\/institucional\/a-copel-no-brasil\/\" class=\"elementor-item\" tabindex=\"-1\">A Copel no Brasil<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22551\"><a href=\"\/site\/institucional\/canais-de-denuncia\/\" class=\"elementor-item\" tabindex=\"-1\">Canais de den\u00fancia<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22552\"><a href=\"\/site\/institucional\/governanca-corporativa\/\" class=\"elementor-item\" tabindex=\"-1\">Governan\u00e7a corporativa<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22553\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Empresa<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22554\"><a href=\"\/site\/institucional\/governanca-corporativa\/assembleia-geral\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Assembleia geral<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22555\"><a href=\"\/site\/institucional\/governanca-corporativa\/conselho-de-administracao\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conselho de administra\u00e7\u00e3o<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22556\"><a href=\"\/site\/institucional\/governanca-corporativa\/conselho-de-administracao-das-subsidiarias\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conselho de administra\u00e7\u00e3o das subsidi\u00e1rias<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22557\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-auditoria-estatutario\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de auditoria estatut\u00e1rio<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-24638\"><a href=\"https:\/\/www.copel.com\/site\/institucional\/governanca-corporativa\/comite-de-auditoria-estatutario-para-controladas-da-copel-get\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de Auditoria Estatut\u00e1rio para controladas da Copel GeT<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22558\"><a href=\"\/site\/institucional\/governanca-corporativa\/conselho-fiscal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conselho fiscal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22559\"><a href=\"\/site\/institucional\/governanca-corporativa\/conselho-fiscal-das-subsidiarias\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conselho fiscal das subsidi\u00e1rias<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22560\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-indicacao-e-avaliacao\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de indica\u00e7\u00e3o e avalia\u00e7\u00e3o<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22561\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-investimentos-e-inovacao\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de investimentos e avalia\u00e7\u00e3o<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22562\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-desenvolvimento-sustentavel\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de desenvolvimento sustent\u00e1vel<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22563\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-minoritarios\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de minorit\u00e1rios<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22564\"><a href=\"\/site\/institucional\/estatutos-sociais-e-regimentos-internos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Estatutos sociais e regimentos internos<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22565\"><a href=\"https:\/\/ri.copel.com\/governanca-corporativa\/estrutura-societaria\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Estrutura societ\u00e1ria<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22566\"><a href=\"\/site\/institucional\/organograma\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Organograma<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22567\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Corpo diretivo<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22568\"><a href=\"\/site\/institucional\/diretoria-da-holding\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Diretoria da holding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22569\"><a href=\"\/site\/institucional\/diretorias-das-subsidiarias\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Diretoria das subsidi\u00e1rias<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-24892\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">\u00d3rg\u00e3os de assessoramento n\u00e3o estatut\u00e1rios<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22585\"><a href=\"\/site\/institucional\/governanca-corporativa\/auditoria-interna\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Auditoria interna<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22586\"><a href=\"\/site\/copel-distribuicao\/conselho-de-consumidores\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conselho de consumidores<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22587\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-etica\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de \u00e9tica<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22570\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Refer\u00eancia estrat\u00e9gico<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22571\"><a href=\"\/site\/institucional\/referencial-estrategico\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Miss\u00e3o, Vis\u00e3o e Valores<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22572\"><a href=\"https:\/\/copel0.sharepoint.com\/:b:\/s\/documentos-site-copel\/ES2hwsl_27JMsQQXX1DMDOQBL2Mn5XA8NI7v213VTJpXBw?e=b0i3hH\" class=\"elementor-sub-item\" tabindex=\"-1\">C\u00f3digo de conduta<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22573\"><a href=\"https:\/\/copelsustentabilidade.com\/gestao-da-sustentabilidade\/compromissos-voluntarios\/#PactoGlobal\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Princ\u00edpios do Pacto Global e ODMs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22574\"><a href=\"\/site\/institucional\/governanca-corporativa\/politica-de-governanca-corporativa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conceitos, objetivos e Princ\u00edpios de governan\u00e7a corporativa<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22575\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Pr\u00e1ticas de governan\u00e7a<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22576\"><a href=\"https:\/\/ri.copel.com\/governanca-corporativa\/modelo-de-governanca\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Modelo de governan\u00e7a<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22577\"><a href=\"https:\/\/ri.copel.com\/governanca-corporativa\/informe-e-carta-anual-de-governanca-corporativa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Informe e carta anual de governan\u00e7a<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22578\"><a href=\"\/site\/institucional\/politicas-corporativas\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pol\u00edticas corporativas<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22579\"><a href=\"\/site\/institucional\/governanca-corporativa\/partes-interessadas\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Mapeamento das partes interessadas<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22580\"><a href=\"\/site\/institucional\/governanca-corporativa\/canais-de-dialogo\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Canais de di\u00e1logo<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22581\"><a href=\"\/site\/institucional\/portal-da-transparencia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Portal da transpar\u00eancia<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22582\"><a href=\"https:\/\/copelsustentabilidade.com\" class=\"elementor-sub-item\" tabindex=\"-1\">Sustentabilidade<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22583\"><a href=\"\/site\/institucional\/governanca-corporativa\/gestao-integradas-de-riscos-corporativos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Gest\u00e3o integrada de riscos corporativos<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22584\"><a href=\"\/site\/institucional\/governanca-corporativa\/sarbanes-oxley\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sarbanes Oxley<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22588\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Monitoramento e relat\u00f3rios<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22589\"><a href=\"https:\/\/ri.copel.com\/sustentabilidade\/relatorios-anuais-e-socioambientais\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Relat\u00f3rios anuais<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22590\"><a href=\"https:\/\/ri.copel.com\/publicacoes-e-documentos\/relatorios-20-f\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Relat\u00f3rio 20F<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22591\"><a href=\"https:\/\/ri.copel.com\/dados-financeiros\/central-de-resultados\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Demonstra\u00e7\u00f5es cont\u00e1beis ITR\/DFP<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22592\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Plano anual de controle interno<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22593\"><a href=\"https:\/\/ri.copel.com\/publicacoes-e-documentos\/formulario-de-referencia-e-cadastral\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Formul\u00e1rio de refer\u00eancia<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22594\"><a href=\"\/site\/institucional\/integridade\/\" class=\"elementor-item\" tabindex=\"-1\">Integridade<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22595\"><a href=\"\/site\/institucional\/nossa-historia\/\" class=\"elementor-item\" tabindex=\"-1\">Nossa hist\u00f3ria<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22596\"><a href=\"\/site\/institucional\/patrocinios\/\" class=\"elementor-item\" tabindex=\"-1\">Patroc\u00ednios<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22597\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/\" class=\"elementor-item\" tabindex=\"-1\">Pesquisa e desenvolvimento<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22598\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/pesquisa-e-desenvolvimento-dis\/\" class=\"elementor-sub-item\" tabindex=\"-1\">P&#038;D Copel distribui\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22599\"><a href=\"\/site\/institucional\/programa-de-pesquisa-e-desenvolvimento\/pesquisa-e-desenvolvimento-get\/\" class=\"elementor-sub-item\" tabindex=\"-1\">P&#038;D Copel gera\u00e7\u00e3o e transmiss\u00e3o<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22600\"><a href=\"\/site\/institucional\/politicas-corporativas\/\" class=\"elementor-item\" tabindex=\"-1\">Pol\u00edticas corporativas<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22601\"><a href=\"\/site\/institucional\/portal-da-transparencia\/\" class=\"elementor-item\" tabindex=\"-1\">Portal da transpar\u00eancia<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22602\"><a href=\"\/site\/institucional\/premios-e-reconhecimentos\/\" class=\"elementor-item\" tabindex=\"-1\">Pr\u00eamios e reconhecimentos<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22603\"><a href=\"\/site\/institucional\/referencial-estrategico\/\" class=\"elementor-item\" tabindex=\"-1\">Referencial estrat\u00e9gico<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22604\"><a href=\"\/site\/institucional\/trabalhe-conosco\/\" class=\"elementor-item\" tabindex=\"-1\">Trabalhe conosco<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-689b0f58\" data-id=\"689b0f58\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-077272b AbasCopel elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"077272b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-7801\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-7801\" aria-expanded=\"false\">Conceito<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-7802\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7802\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 302<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-7803\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7803\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 404<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-7804\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7804\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 906<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-7801\" aria-expanded=\"false\">Conceito<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-7801\" tabindex=\"0\" hidden=\"false\"><p>A Lei\u00a0<i>Sarbanes-Oxley<\/i>\u00a0\u00e9 uma rea\u00e7\u00e3o da legisla\u00e7\u00e3o americana aos esc\u00e2ndalos financeiros da\u00a0<i>Enron<\/i>,<i>\u00a0WorldCom<\/i>, entre outros. Foi promulgada em janeiro de 2002, nos Estados Unidos.<\/p><p>Esta lei estabelece regras para Governan\u00e7a Corporativa relativas \u00e0 divulga\u00e7\u00e3o e \u00e0 emiss\u00e3o de relat\u00f3rios financeiros.<\/p><p>O objetivo da Lei \u00e9:<\/p><p>&#8211; Coibir abusos, ampliando exig\u00eancias de governan\u00e7a corporativa;<\/p><p>&#8211; Implementar mudan\u00e7as efetivas e sustent\u00e1veis para recuperar a confian\u00e7a dos investidores no mercado de capitais;<\/p><p>&#8211; Aumentar a transpar\u00eancia das informa\u00e7\u00f5es geradas pelas empresas e institui\u00e7\u00f5es do mercado de capitais (os investidores preocupam-se com a forma como seus investimentos s\u00e3o gerenciados e como s\u00e3o protegidos)<\/p><p>&#8211; Desencorajar afirma\u00e7\u00f5es dos executivos de que &#8220;n\u00e3o tinham conhecimento&#8221; das atividades duvidosas praticadas por suas companhias, tais como:<\/p><ul type=\"disc\"><li><p>Participa\u00e7\u00f5es n\u00e3o registradas nos livros,<\/p><\/li><li><p>Reconhecimento de receitas impr\u00f3prias,<\/p><\/li><li><p>Outras falhas de controle interno.<\/p><\/li><\/ul><p><strong>\u00a0<\/strong><\/p><p>Destina-se \u00e0s empresas americanas, mas atinge as companhias de capital aberto com a\u00e7\u00f5es negociadas na Bolsa de Nova Iorque &#8211; NYSE.<\/p><p>Para atender o disposto na Lei\u00a0<i>Sarbanes-Oxley<\/i>, a Companhia vem adotando medidas para ter maior confian\u00e7a em seus controles internos. Contou com o apoio de consultoria externa da\u00a0<i>Ernst &amp; Young<\/i>, para auxiliar o corpo funcional a mapear e certificar todos os controles internos da Copel. A partir de 2006, estes controles ser\u00e3o testados pela Auditoria Externa Contratada da Copel, que dever\u00e1 emitir um parecer sobre a confiabilidade de nossos sistemas e controles, que ser\u00e1 inclu\u00eddo no teor do relat\u00f3rio 20-F.<\/p><p>\u00a0<\/p><p><a href=\"https:\/\/ri.copel.com\/publicacoes-e-documentos\/relatorios-20-f\/\">Confira o relat\u00f3rio 20-F<\/a><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7802\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 302<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-7802\" tabindex=\"0\" hidden=\"hidden\"><p>A Lei\u00a0<i>Sarbanes-Oxley<\/i>\u00a0atribui diversas responsabilidades aos administradores de empresas que negociam t\u00edtulos no mercado norte-americano.<\/p><p>A Copel \u00e9 uma das muitas empresas estrangeiras com t\u00edtulos na Bolsa de Valores de Nova Iorque. Sendo assim, a Se\u00e7\u00e3o 302 da Lei\u00a0<i>Sarbanes-Oxley\u00a0<\/i>requer que o Diretor Presidente e o Diretor de Finan\u00e7as e de Rela\u00e7\u00f5es com Investidores assinem uma certifica\u00e7\u00e3o garantindo que as demonstra\u00e7\u00f5es financeiras trimestrais e anuais da Copel representam fielmente as opera\u00e7\u00f5es e a condi\u00e7\u00e3o financeira da Companhia.<\/p><p><strong>Os dois Diretores s\u00e3o respons\u00e1veis pelas seguintes atribui\u00e7\u00f5es:<\/strong><\/p><ul type=\"disc\"><li><p>Revisar os relat\u00f3rios financeiros;<\/p><\/li><li><p>Desenvolver controles internos capazes de garantir que as informa\u00e7\u00f5es necess\u00e1rias, tanto da empresa como das subsidi\u00e1rias, chegar\u00e3o \u00e0s m\u00e3os dos administradores sem distor\u00e7\u00e3o;<\/p><\/li><li><p>Manter controles internos, supervisionando o processo de prepara\u00e7\u00e3o de relat\u00f3rios financeiros;<\/p><\/li><li><p>Avaliar a efic\u00e1cia dos controles internos tr\u00eas meses antes da entrega dos relat\u00f3rios financeiros;<\/p><\/li><li><p>Apresentar no relat\u00f3rio financeiro as conclus\u00f5es da avalia\u00e7\u00e3o de efic\u00e1cia dos controles internos.<\/p><\/li><\/ul><p><a href=\"https:\/\/www.copel.com\/hpcopel\/root\/sitearquivos2.nsf\/arquivos\/cert302_port\/$FILE\/cert302_port.pdf\" target=\"_blank\" rel=\"noopener\">Verifique a certifica\u00e7\u00e3o<\/a>\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7803\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 404<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-7803\" tabindex=\"0\" hidden=\"hidden\"><p>A Lei\u00a0<i>Sarbanes-Oxley<\/i>\u00a0requer que o\u00a0Diretor Presidente e o Diretor de Finan\u00e7as e de Rela\u00e7\u00f5es com Investidores\u00a0da Copel assinem uma Certifica\u00e7\u00e3o (ou declara\u00e7\u00e3o) para ser arquivada anualmente na Securities and Exchange Commission &#8211;\u00a0SEC, nos Estados Unidos.<\/p><p>Nessa Certifica\u00e7\u00e3o, prevista na Se\u00e7\u00e3o 404 daquela Lei, os Diretores afirmam que s\u00e3o respons\u00e1veis por uma estrutura adequada de controles internos e procedimentos financeiros para gerar os relat\u00f3rios financeiros e cont\u00e1beis da Companhia. Os Diretores afirmam ainda, que os procedimentos e controles internos financeiros est\u00e3o documentados, bem como que a efic\u00e1cia desses controles foi pessoalmente avaliada e testada por eles.<\/p><p>A auditoria externa contratada para revisar as Demonstra\u00e7\u00f5es Cont\u00e1beis da Copel deve emitir um atestado anual sobre o relat\u00f3rio da avalia\u00e7\u00e3o e efetividade dos controles internos realizada pelos Diretores. Esse atestado tamb\u00e9m deve ser enviado \u00e0 SEC para arquivamento, anualmente.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-7804\" aria-expanded=\"false\">Certifica\u00e7\u00e3o 906<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7804\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-7804\" tabindex=\"0\" hidden=\"hidden\"><p>A Se\u00e7\u00e3o 906 da Lei<i>\u00a0Sarbanes-Oxley<\/i> requer que o Diretor Presidente e o Diretor de Finan\u00e7as e de Rela\u00e7\u00f5es com Investidores da Copel assinem uma certifica\u00e7\u00e3o\u00a0de que as informa\u00e7\u00f5es contidas nos relat\u00f3rios financeiros peri\u00f3dicos divulgados est\u00e3o de acordo com as regras estabelecidas pela SEC como necess\u00e1rias ou apropriadas para prote\u00e7\u00e3o dos investidores e representam adequadamente, em todos os aspectos materiais, condi\u00e7\u00f5es financeiras e resultados da opera\u00e7\u00f5es da Companhia, quando divulgados.<\/p><p><a href=\"https:\/\/www.copel.com\/hpcopel\/root\/sitearquivos2.nsf\/arquivos\/cert906_port\/$FILE\/cert906_port.pdf\">Confira o certificado<\/a><\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sarbanes oxley Conceito Certifica\u00e7\u00e3o 302 Certifica\u00e7\u00e3o 404 Certifica\u00e7\u00e3o 906 Conceito A Lei\u00a0Sarbanes-Oxley\u00a0\u00e9 uma rea\u00e7\u00e3o da legisla\u00e7\u00e3o americana aos esc\u00e2ndalos financeiros da\u00a0Enron,\u00a0WorldCom, entre outros. Foi promulgada em janeiro de 2002, nos Estados Unidos. Esta lei estabelece regras para Governan\u00e7a Corporativa relativas \u00e0 divulga\u00e7\u00e3o e \u00e0 emiss\u00e3o de relat\u00f3rios financeiros. O objetivo da Lei \u00e9: &#8211; Coibir [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":21715,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"wf_page_folders":[490],"class_list":["post-2899","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/2899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/comments?post=2899"}],"version-history":[{"count":0,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/2899\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/21715"}],"wp:attachment":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/media?parent=2899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/categories?post=2899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/tags?post=2899"},{"taxonomy":"wf_page_folders","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/wf_page_folders?post=2899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}