Governança corporativa, custos de governança e inteligência artificial: uma análise a partir do Projeto de Lei nº 2338/2023

Abstract

The objective of this Final Paper is to analyze the provisions on the governance of artificial intelligence systems in Bill No. 2338/2023, relating them to already established Corporate Law rules, particularly those in Corporations Law, and identifying how artificial intelligence governance regulations impact corporate governance from the perspective of governance costs. To achieve this, the study adopts the hypothetical-deductive method and is theoretically grounded in Agency Theory and Transaction Cost Theory, both related to corporate governance, in addition to analyzing relevant legislation. The research indicates that the Bill aligns with the Brazilian Corporations Law, especially regarding transparency requirements. However, the legislative proposal does not adequately address governance costs, highlighting challenges for the effective incorporation of artificial intelligence into the corporate governance structures of Brazilian companies.