Publication: Kurumsal yönetġm ikelerinin 6102 sayılı Türk Ticaret Kanunu çerçevesinde incelenmesi ve BIST 30 şirketlerinin uyumluluğu
Abstract
Kurumsallaşma; kuruluşların faaliyet gösterdikleri çevreleriyle (örgütsel çevre/ örgütsel alan) olan uyum sürecini ve bu kuruluşlarda zamanla oluşan bir ilerlemeyi açıklamaktadır. Kuruluşlara değer ve denge kazandıran kurumsallaşma süreci sonunda, kuruluşlar hayatta kalma ve süreklilik kazanma amacına ulaşmaktadırlar. Kurumsallaşma ifadesinden hareketle kurumsal yönetim; bir işletmenin geleceğe yönelik hedefleri doğrultusunda daha sağlam adımlar atıp daha uzun ömürlü olabilmesi ve öncelikle hissedarlarının, yatırımcılarının ve çalışanlarının olmak üzere tüm çıkar gruplarının haklarının korunması amacıyla gerçekleştirilen uygulamalar bütünüdür. 1957 yılından beri yürürlükte olan Türk Ticaret Kanunu, iş dünyasında gelişmenin ve modernleşmenin en önemli faktörlerinden biri olan kurumsal yönetim kültürünü tahsis etmekte yetersiz kalmıştı ve uzun yıllardır yeni bir kanuna ihtiyaç duyulmaktaydı. Bu doğrultuda 2012 yılında yürürlüğe giren Yeni Türk Ticaret Kanunu’nun, temel odak noktası kurumsal yönetim olmuştur. Yeni kanunun 1500’ün üzerinde maddesinde doğrudan ya da dolaylı kurumsal yönetim ile alakalı bölümler bulunmaktadır. Bu çalışmada, kanunun bahsi geçen maddelerinden önemli olanları incelenmiş ve kanunun yeterliliği tartışılmıştır. Çalışmamızınson bölümünde, Borsa İstanbul 30 Endeksi’nde yer alan firmaların faaliyet raporları kurumsal yönetim ilkeleri ve yeni kanun çerçevesinde değerlendirilmiştir. Türk Ticaret Kanunu’nun teorideki başarısı yanında, uygulamada da başarılı bir grafik çizdiği söylenebilir. Zira, BIST 30 şirketlerinin, iki sene gibi kısa bir zamanda yeni kanunun kurumsal yönetim ile alakalı yükümlülük erini yerine getirdiğini söyleyebiliriz. Kurumsal Yönetim 2) Yeni Türk Ticaret Kanunu3)Borsa İstanbul 30 Endeksi
Institutionalization; expresses the adaptation process of institutions with the environments (organizational environment/ organizational area) they are active in and a progression that arises within these institutions in time. At the end of institutionalization process which brings value and balance to them, institutions achieve the goal of surviving and gaining continuity. From the point of institutionalization expression, corporate governance is; the body of practices carried out to provide an enterprise to take firmer steps in the direction of its further goals and become longer-lived, and to provide protection of rights of all interest groups notably shareholders, enterprisers and workers. The Turkish Commercial Law that has been effective since 1957 was inadequate to allocate the culture of corporate govarnance which is one of the drivers for development and modernization in the business world and therefore, new law had been needed for a long time. Accordingly, the main focus of the Turkish Commercial Law with the law no 6102 which became effective in 2012 is corporate governance. In more than 1500 articles of the new law, there are parts which are related directly or indirectly with the corporate govarnance. In this study, the important ones among the articles mentioned above has been analyzed and the adequateness of the new law has been discussed. In the last part of the our study, the annual reports of the companies which are members of the Borsa Istanbul 30 Index has been addressed within the frame of corporate govarnance principles and new law. In addition to its theoretic success, it can be said that the Turkish Commercial Law is successful also in practical ground. It is because these companies fullfilled the most of the obligations of the new law about corporate govarnance, within the two years, very short period of time. Key Words;1) Corporate Governance 2)New Turkish Commercial Law3)Borsa Istanbul 30Index
Institutionalization; expresses the adaptation process of institutions with the environments (organizational environment/ organizational area) they are active in and a progression that arises within these institutions in time. At the end of institutionalization process which brings value and balance to them, institutions achieve the goal of surviving and gaining continuity. From the point of institutionalization expression, corporate governance is; the body of practices carried out to provide an enterprise to take firmer steps in the direction of its further goals and become longer-lived, and to provide protection of rights of all interest groups notably shareholders, enterprisers and workers. The Turkish Commercial Law that has been effective since 1957 was inadequate to allocate the culture of corporate govarnance which is one of the drivers for development and modernization in the business world and therefore, new law had been needed for a long time. Accordingly, the main focus of the Turkish Commercial Law with the law no 6102 which became effective in 2012 is corporate governance. In more than 1500 articles of the new law, there are parts which are related directly or indirectly with the corporate govarnance. In this study, the important ones among the articles mentioned above has been analyzed and the adequateness of the new law has been discussed. In the last part of the our study, the annual reports of the companies which are members of the Borsa Istanbul 30 Index has been addressed within the frame of corporate govarnance principles and new law. In addition to its theoretic success, it can be said that the Turkish Commercial Law is successful also in practical ground. It is because these companies fullfilled the most of the obligations of the new law about corporate govarnance, within the two years, very short period of time. Key Words;1) Corporate Governance 2)New Turkish Commercial Law3)Borsa Istanbul 30Index