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3 Editorial

Desafios atuais exigem adequação e planejamento

4 Capa

Planeje 2026 com estratégia e metas consistentes

10 Painel

Metodologia smart para definição de metas

11 Cenofisco Orienta

14 Reforma Tributária de Renda

Novas regras afetam tributação de altas rendas e dividendos

18 Gestão de Pessoas

Como integrar indicadores psicossociais à estratégia de gestão

22 Legislação

Nova regra do Simples exige revisão societária e fiscal

26 Datas & Dados

Obrigações Indicadores Simples Nacional

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