Türk anonim şirketler hukukunda compliance kavramına ilişkin bir inceleme
Date
2024-04-03
Authors
Salman, Aybike
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
Şirketler faaliyetlerini bir takım yasal, düzenleyici ve sosyal normlar çerçevesinde yerine getirirler. Compliance kavramı şirketin kendisinin, yöneticilerinin ve çalışanlarının işlem ve faaliyetlerinde yasal normlara uygun hareket etmesini sağlamaya yönelik bir süreçtir. Compliance şirkette yasal normlara riayetin nasıl sağlanacağı sorusuna cevap aramaktadır. Şirket bünyesinde yönetim kurulu tarafından oluşturulacak compliance sistemiyle hukuka aykırı davranışların önüne geçilmesi ve önlenmesi amaçlanmaktadır.
Corporations carry out their activities within the framework of a number of legal, regulatory and social norms. Compliance is a process to ensure that the corporation itself, its executives and its employees act in accordance with legal norms in its activities. Compliance seeks to answer the question of how to ensure compliance with legal norms in the company. The compliance system to be established by the board of directors within the corporations aims to prevent and detect unlawful behaviours.
Corporations carry out their activities within the framework of a number of legal, regulatory and social norms. Compliance is a process to ensure that the corporation itself, its executives and its employees act in accordance with legal norms in its activities. Compliance seeks to answer the question of how to ensure compliance with legal norms in the company. The compliance system to be established by the board of directors within the corporations aims to prevent and detect unlawful behaviours.
Description
Keywords
Compliance, Gözetim yükümlülüğü, Compliance programı, Yönetim kurulu, Oversight duty, Compliance program, Boards of directors