Sumário:Privatising the capital : transparency as a legal evidence for state institutions: Spain. Brazil. Iceland. United States -- Governance and low compliance in private sectors for transparency: Barcelona. Spain and Catalonia. São Paulo. Brazil and São Paulo -- Transparency through participation as a transnational principle : international framework and the beginning of private responsability : Council of Europe. European Union. Mercosur. International organization. Iberoamerican code of good governance.