摘要：Considering the relevance of the board as an agent of corporate governance, the research aims at investigating the practices of boards disclosed by companies listed on New Market of the BM&FBovespa, according to the recommendations of the Code of IBGC. The research brings together 109 companies from the New Market, in October 2010, and is based on information obtained from reports and other sources provided by companies. The instrument, developed from the recommendations of IBGC, has 10 categories of study, divided into 56 subcategories. The study also relates the governance practices with the time of adherence to New Market and analyzes them by sector. Content analysis and correspondence analysis were used to analyze qualitative and quantitative data. It was found that companies do not have a high level of disclosure of governance practices of the board and that most reached level 'average' in relation to recommending IBGC. There was no association between time spent in New Market and disclosure of governance practices of the respective boards. The analysis of average score of disclosure practices of the board by sector showed uniformity among them.
