Türkiye’de halka açık şirketler için KY uygulamaları SPK tarafından şekillendirilmektedir. Bu kapsamda, KY ilkelerine ilişkin raporlama çerçevesini 2019 itibarıy
CG practices for publicly traded companies in Turkey are characterized by Capital Market Board. In this context, the reporting framework for CG principles has been updated to become valid as of 2019. Therefore, the reports for 2018 have been issued as two separate reports consisting of CG Compliance Report Format (CRF) and CG Information Form (CGIF). The study is prepared in order to examine by consolidating CG reports of bank published in the format of CRF. Within the scope of the study, CRF reports of 13 publicly traded banks in Turkey are analyzed. As results of the study, they are determined that reporting regarding a variety of principles is inaccurate and options preferred in CGF reporting should be changed. In this context, it is recommended that reporting obligations should be amended to provide detailed explanations regarding all principles, internal control and internal audit departments of the banks should provide advisory and assurance about URF reporting, and corporate governance committees and boards of directors of the banks should pay more attention to URF reporting.
: 4 Temmuz 2019
|APA||Kartal, M , Budayoğlu Yılmaz, B . (2019). TÜRKİYE’DE KURUMSAL YÖNETİM (KY) İLKELERİNDE YENİ RAPORLAMA DÜZENİ: HALKA AÇIK BANKALARIN İLK KY UYUM RAPORLARI ÜZERİNE BİR İNCELEME . Journal of Research in Business , 4 (2) , 147-180 . Retrieved from https://dergipark.org.tr/tr/pub/jrb/issue/50165/587159|