Publication: Anonim şirketlerde yönetim kurulunun üst gözetim görevi ve yetkisi
Abstract
Anonim şirket yönetimlerine kurumsal yönetim felsefesinin sirayet edebilmesi amacıyla 6102 sayılı Türk Ticaret Kanunu’nda çeşitli düzenlemeler öngörülmüştür. Özellikle yönetim kurullarının şirket yönetiminde daha etkin kılınabilmesi için getirilen hükümlerle kurula ait bazı devredilmez ve vazgeçilmez görev ve yetkilerinin özel olarak düzenlenmesi, profesyonel yönetim hedefini göstermektedir. Bu görevlerden biri de TTK m. 375/ 1-(e) hükmünde düzenlenen üst gözetim görevidir. Söz konusu görev, şirkette yönetimle görevli kişilerin “özellikle kanunlara, esas sözleşmeye, iç yönergelere ve yönetim kurulunun yazılı talimatlarına uygun hareket edip etmediklerinin” üst gözetimini yönetim kuruluna verilmektedir. Devredilmez ve vazgeçilmez niteliği sebebiyle bu görev, süreklik arz ettiği gibi icrası dolayısıyla üyelerin hukuki sorumluluğunu da gündeme getirebilir. Üst gözetim görevinin layıkıyla yerine getirilebilmesi için yönetim kurullarının şirket bünyesinde gerektiğinde uzmanlardan oluşan komiteler kurması ve aktif bir raporlama sistemini tesis etmesi beklenmektedir. Böylece kurul, yönetimi sürekli şekilde gözetim altında tutarak gerektiğinde yönetimle görevli kişilere talimatlar verebileceği gibi bu kişilerin görevden alınmasına yönelik kararlar vererek görevi etkin şekilde icra edebilecektir. Üst gözetim, şirket yönetimini hem hukuki hem de işletmesel anlamda gözetim altında tutma görevidir. Eşit ve adil yönetim, şeffaflık, hesap verilebilirlik ve sorumluluk ilkelerini içeren kurumsal bir yönetim anlayışının anonim şirkette tesis edilebilmesinde, üst gözetim görevinin önemli bir fonksiyona sahip olduğu görülmektedir.
Various regulations are stipulated in the Turkish Commercial Code No. 6102 in order to spread the corporate governance philosophy to joint stock company managements. In particular, the provisions introduced to make the boards of directors more effective in the management of the company, the special arrangement of some of the inalienable and indispensable duties and powers of the board show the goal of professional management. One of these duties is the overall supervision duty regulated by Article 375/ 1-(e) of the TCC. The task in question is assigned to the board of directors to overall supervise whether the the persons entrusted with managing the company, “in particular with regard to compliance with the law, articles of association, operational regulations and directives.” Due to its inalienable and indispensable nature, this duty may bring up the legal liability of the members due to its performance as well as continuous. In order to adequately fulfill the duty of overall supervision, the boards of directors are expected to establish committees consisting of experts within the company when necessary and to establish an active reporting system. Thus, the board will be able to keep the management under continuous supervision and give instructions to the people in charge of the management when necessary, as well as to carry out the task effectively by making decisions for the dismissal of these people. Overall supervision is the duty to keep the management of the company under supervision in both legal and operational terms. It is seen that the duty of overall supervision has an important function in establishing a corporate governance approach that includes the principles of equal and fair management, transparency, accountability and responsibility in the joint stock company.
Various regulations are stipulated in the Turkish Commercial Code No. 6102 in order to spread the corporate governance philosophy to joint stock company managements. In particular, the provisions introduced to make the boards of directors more effective in the management of the company, the special arrangement of some of the inalienable and indispensable duties and powers of the board show the goal of professional management. One of these duties is the overall supervision duty regulated by Article 375/ 1-(e) of the TCC. The task in question is assigned to the board of directors to overall supervise whether the the persons entrusted with managing the company, “in particular with regard to compliance with the law, articles of association, operational regulations and directives.” Due to its inalienable and indispensable nature, this duty may bring up the legal liability of the members due to its performance as well as continuous. In order to adequately fulfill the duty of overall supervision, the boards of directors are expected to establish committees consisting of experts within the company when necessary and to establish an active reporting system. Thus, the board will be able to keep the management under continuous supervision and give instructions to the people in charge of the management when necessary, as well as to carry out the task effectively by making decisions for the dismissal of these people. Overall supervision is the duty to keep the management of the company under supervision in both legal and operational terms. It is seen that the duty of overall supervision has an important function in establishing a corporate governance approach that includes the principles of equal and fair management, transparency, accountability and responsibility in the joint stock company.