HR Internal Investigations 2026

BRAZIL Trends and Developments Contributed by: Patricia Barboza, Alinne Gordilho and Amanda Costa, CGM Advogados

CGM Advogados Av Brigadeiro Faria Lima 1663

5th/13th Floors CEP 01452 001 São Paulo Brazil Tel: +55 11239 48900 Email: patricia.barboza@cgmlaw.com.br Web: www.cgmlaw.com.br

From Psychosocial Risk to Data Protection: The New Agenda for Internal Investigations for 2026 Executive summary Internal investigations have become a strategic pil - lar of prevention and corporate governance, playing a decisive role in preserving institutional values and strengthening organisational culture. In 2026, two trends will gain relevance in Brazil in the field of internal investigations. The first trend is the expansion of the role of internal investigations as an essential mechanism for the pre - vention and remediation of psychosocial risks, driven by recent changes to Regulatory Standard No 1 (NR- 1), issued by the Ministry of Labour and Employment (MTE), which is expected to come into effect for com - panies on 26 May 2026. The second trend refers to the impacts of the Gen - eral Data Protection Law (LGPD) on the conduct of these investigations, especially in view of the growing use of technologies such as recording of interviews, automated transcription of their content, and the use of AI tools for the analysis and preparation of relevant documents. Although they may seem distinct at first glance, these trends converge toward a common goal: protecting employees in the workplace and data by ensuring ethical, secure, and transparent investigations.

This article explores the challenges and opportunities of this integration, presenting best practices, strategic recommendations, and perspectives for companies seeking to align compliance, mental health, and priva - cy in an increasingly complex corporate environment. Introduction Internal investigations have undergone a significant transformation in recent years. From essentially reac - tive instruments, triggered only by allegations or sus - picions of irregularities, they have evolved into stra - tegic corporate governance mechanisms capable of anticipating risks and strengthening organisational culture and values. This change reflects a global trend: companies treat - ing internal investigations not merely as an investiga - tion process, but as a tool for prevention and inte - grated risk management. In 2026, two trends stand out in the Brazilian and international landscape, each with significant impacts on how organisations conduct their internal investiga - tions. The first concerns the expansion of the role of these investigations in the prevention and remediation of psychosocial risks in the workplace, driven by recent changes to NR-1 of the MTE, which is expected to come into effect for companies on 26 May 2026. This rule reinforces companies’ responsibility to identify and mitigate factors that affect the mental

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