The Intelligence Cycle Applied in Compliance and “ESG”

Abstract: Intelligence can be defined as a systematic process of collecting, analyzing and disseminating information to help in making strategic decisions. In other words, the Intelligence activity seeks to obtain relevant, reliable and up-to-date information on a given subject or environment to support informed decision-making. Thus, as a whole, we have something that can be called the “Intelligence Cycle”, which can be defined as a broad science that has at its core the management of fundamental processes with a strategic scope in obtaining information that is also used for the Compliance/Compliance of companies, whose doctrines are used, e.g., for (i) Combating Frauds, (ii) Strategic Planning and Value Generation, (iii) Internal Controls, (iv) Management and Audit Processes; (v) Identification of Risks and Formulation of  Guidelines, (vi) Information Security, (vii) Sustainability and all other items included in the “ESG” concept. The methodology used was bibliographical research. In conclusion, it was found that the use of knowledge from the Armed Forces Intelligence  Cycle can be used in the corporate environment for application in Compliance and “ESG”.

Key words: intelligence, compliance, ESG, military doctrine

JEL codes: K1, K2, O33