İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi

Meltem Karatepe Kaya; Ekrem Solak

doi:10.26650/mecmua.2023.81.3.0001

Araştırma Makalesi

İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi

Yıl 2023, Cilt: 81 Sayı: 3, 699 - 748, 04.01.2024

Meltem Karatepe Kaya , Ekrem Solak

https://doi.org/10.26650/mecmua.2023.81.3.0001

Öz

İhbarcılar, genel olarak bir organizasyon çatısı altındaki hukuka aykırı eylemleri, suiistimalleri, yolsuzlukları veya etik dışı işlemleri, organizasyon içindeki yetkili birime, ilgili idari kuruluşa veya kamuya bildiren kişi olarak tanımlanmaktadır. İhbarcıların kamunun ve ilgili idari kuruluşların haberdar olmasını sağlayarak şirketlerdeki hukuka aykırılıkları önledikleri birçok örnek bulunsa da ihbarcılar şirketler hukukunda hak ettiği değeri görmüş değildir. Özellikle ihbarcılar için kanuni bir koruma mekanizmasının bulunmaması nedeniyle şirketlerde ihbarcı faaliyetleri oldukça kısıtlanmıştır. Günümüzde bu sorunun önüne geçebilmek adına birçok ülkede ihbarcıların şirket içerisindeki faaliyetlerine yönelik hukuki düzenlemeler mevcuttur. Örneğin, Amerika Birleşik Devletleri’nde Enron ve WorldCom skandallarında ihbarcıların önemi anlaşılmış ve akabinde kabul edilen Sarbanes-Oxley Yasasında ve 2007-2008 finansal krizinden sonra kabul edilen Dodd-Frank Yasasında ihbarcıların korunmasına ilişkin düzenlemelere yer verilmiştir. Benzer şekilde Birleşik Krallık’ta 1998 yılında Kamu Yararına Aydınlatma Kanunu (Public Interest Disclosure Act (PIDA)) yasalaşmıştır. Avrupa Birliği de 2019 yılında özel ve kamu sektörlerinde ihbarcılığın düzenlenmesi ve ihbarcıların korunması amacıyla 2019/1937 sayılı Avrupa Birliği İhbarcılık Direktifini kabul etmiştir. Belirtmeliyiz ki, ülkemizde ihbarcılık mekanizmasının şirketlerde işletilerek hukuka aykırılıkların tespitine ve devamında ihbarcıların korunmasına yönelik bir düzenleme bulunmamaktadır. Çalışmamızda, ilk olarak, ihbarcılık kavramının teorik altyapısı kurumsal yönetim ve uyum (compliance) bağlamında açıklanacak, sonrasında kavramın karşılaştırmalı hukuktaki yeri ve önemi incelenerek Türk hukuku bakımından alınması gereken örnekler tespit edilecek ve son olarak da ihbarcılığa Türk kurumsal yönetim yapılarında yer verilmesinin şirketlerde gerçekleşen suiistimalleri ve hukuka aykırılıkları azaltabileceğinden bahisle Türk şirketler hukukunda ihbarcılık düzenlemesine ilişkin değerlendirmeler sunulacaktır.

Anahtar Kelimeler

İhbarcılık, Karşılaştırmalı Şirketler Hukuku, Kurumsal Yönetim, Uyum, Yetki Devri

Kaynakça

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Evaluation of the Concept of Whistleblowing in Turkish Company Law from A Comparative Corporate Law Perspective

Yıl 2023, Cilt: 81 Sayı: 3, 699 - 748, 04.01.2024

Meltem Karatepe Kaya , Ekrem Solak

https://doi.org/10.26650/mecmua.2023.81.3.0001

Öz

Individuals who report illegal activities, abuses, corruption, or unethical practices within an organization to the relevant authorized unit within the organization, applicable administrative body, or the general public are considered whistleblowers. In several cases, whistleblowers prevent illegal activity in corporations by informing the public and appropriate administrative entities; however, the significance of whistleblowers in company law has not been recognized. In particular, the whistleblowers’ actions in corporations are severely limited due to the absence of a legal protection system for whistleblowers. Today, to prevent this problem, many countries have implemented legal regulations on whistleblower activities within the company. In the wake of the Enron and WorldCom scandals in the United States, for instance, the significance of whistleblower protection was recognized. Moreover, the Sarbanes–Oxley Act and the Dodd–Frank Act, which were enacted subsequent to the 2007–2008 financial crisis, respectively, incorporated provisions for safeguarding the whistleblowers. Similarly, the Public Interest Disclosure Act was adopted in the United Kingdom in 1998. In addition, the European Union adopted the European Union Notification Directive No. 2019/1937 in 2019 to regulate and protect whistleblowers in the commercial and public sectors. However, no law in Turkey guides the recognition of unlawful violations and the protection of whistleblowers by implementing a whistleblowing system in companies. Therefore, first, this article will establish the theoretical basis underpinning whistleblowing in the context of corporate governance and compliance. Second, the role and significance of whistleblowing in comparative law and the lessons that can be applied in Turkish law will be addressed. Finally, evaluations of the Turkish corporate law provisions about whistleblowing will conclude the paper, suggesting that incorporating whistleblowing mechanisms into Turkish corporate governance frameworks could potentially aid in minimizing corporate abuses and wrongdoing.

Anahtar Kelimeler

Whistleblowing, Comparative Company Law, Corporate Governance, Compliance, Delegation of Power

Kaynakça

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‘ASX Corporate Governance Principles And Recommendations’ (Asx.com.au, 2019) www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-fourth-edn. pdf> erişim tarihi 12 Mart 2023. google scholar
(Cerebra.com.tr, 2020) <http://www.cerebra.com.tr/files/images/content/newsletters/Cerebra-newsletter-14.pdf> erişim tarihi 3 Eylül 2023. google scholar
‘Congress Expands Incentives for Whistleblowers to Report Suspected Violations to the SEC’, 124 Harv. L. Rev. 1829 google scholar
‘Whistleblowers Still The Best At Detecting Fraud - National Whistleblower Center’ (National Whistleblower Center, 2018) <https://www.whistleblowers.org/news/whistleblowers-still-the-best-at-detecting-fraud/> erişim tarihi 4 Eylül 2023. google scholar
‘Whistleblower Laws Around The World - National Whistleblower Center’ (National Whistleblower Center, 2019) <https://www.whistleblowers.org/whistleblower-laws-around-the-world/> erişim tarihi 1 Eylül 2023. google scholar

Toplam 137 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	Türkçe
Konular	Çevre ve Kaynaklar Hukuku (Diğer)
Bölüm	Araştırma Makaleleri
Yazarlar	Meltem Karatepe Kaya 0000-0003-3428-0293 Ekrem Solak 0000-0002-2694-892X
Yayımlanma Tarihi	4 Ocak 2024
Yayımlandığı Sayı	Yıl 2023 Cilt: 81 Sayı: 3

Kaynak Göster

APA	Karatepe Kaya, M., & Solak, E. (2024). İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi. İstanbul Hukuk Mecmuası, 81(3), 699-748. https://doi.org/10.26650/mecmua.2023.81.3.0001
AMA	Karatepe Kaya M, Solak E. İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi. İstanbul Hukuk Mecmuası. Ocak 2024;81(3):699-748. doi:10.26650/mecmua.2023.81.3.0001
Chicago	Karatepe Kaya, Meltem, ve Ekrem Solak. “İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi”. İstanbul Hukuk Mecmuası 81, sy. 3 (Ocak 2024): 699-748. https://doi.org/10.26650/mecmua.2023.81.3.0001.
EndNote	Karatepe Kaya M, Solak E (01 Ocak 2024) İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi. İstanbul Hukuk Mecmuası 81 3 699–748.
IEEE	M. Karatepe Kaya ve E. Solak, “İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi”, İstanbul Hukuk Mecmuası, c. 81, sy. 3, ss. 699–748, 2024, doi: 10.26650/mecmua.2023.81.3.0001.
ISNAD	Karatepe Kaya, Meltem - Solak, Ekrem. “İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi”. İstanbul Hukuk Mecmuası 81/3 (Ocak 2024), 699-748. https://doi.org/10.26650/mecmua.2023.81.3.0001.
JAMA	Karatepe Kaya M, Solak E. İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi. İstanbul Hukuk Mecmuası. 2024;81:699–748.
MLA	Karatepe Kaya, Meltem ve Ekrem Solak. “İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi”. İstanbul Hukuk Mecmuası, c. 81, sy. 3, 2024, ss. 699-48, doi:10.26650/mecmua.2023.81.3.0001.
Vancouver	Karatepe Kaya M, Solak E. İhbarcılık Kavramının Karşılaştırmalı Hukuk Işığında Türk Şirketler Hukuku Kapsamında Değerlendirilmesi. İstanbul Hukuk Mecmuası. 2024;81(3):699-748.

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