SÜRDÜRÜLEBİLİRLİK İÇİN KURUMSAL YÖNETİM: TÜRK TİCARET KANUNU’NDA REFORMUN GEREKLİLİĞİ

Öz

Türkiye'de kurumsal yönetim söylemi, çoğunlukla asil-vekil konularına odaklanan Anglo-Sakson hukuku ve ekonomi düşünce tarzından esinlenmiştir. Bu nedenle, düzenlemeler hissedarlar getirilerinin kısa vadeli maksimizasyonuna odaklanmıştır. Ancak, Türk şirketler hukukunun mevcut odak noktası, sürdürülebilir şirket gelişimini engelleyen bir boşluk barındırmaktadır. Kâr maksimizasyonu odağının bir sonucu, şirketlerin çevresel ve sosyal konuları dikkate almaması ve bunları stratejik planlarına entegre etmemesidir. Türkiye, 2012 yılında Türk Ticaret Kanunu'nda yapılan reformdan bu yana kurumsal yönetimin düzenleyici çerçevesinde büyük bir ilerleme kaydetmiştir. Ancak, kurumsal sürdürülebilirlik hala ele alınması gereken bir konudur. Bu kapsamda, Türkiye Sermaye Piyasası Kurulu tarafından Sürdürülebilirlik İlkelerine Uyum Çerçevesi hazırlanarak 02.10. 2020 tarihinde yürürlüğe konulmuştur. Bu çalışma, sürdürülebilirliğin Türkiye'nin kurumsal yönetim ilkelerine entegrasyonunun yasal dayanağını araştırmayı ve kurumsal sürdürülebilirliğin önündeki engelleri ortaya çıkarmayı amaçlamakta ve bunların sonucunda tamamlayıcı reform önerileri sunmaktadır. Sürdürülebilirlik İlkelerine Uyum Çerçevesi, yasama girişimlerinde bir başlangıç noktası olması bakımından yararlıdır. Bu makalenin öne sürdüğü argüman ise daha iyi bir uyum sağlanması için aşağıdaki noktaların ele alınması gerektiğidir; şirketin amacının şirketler hukuku kapsamında yeniden düzenlenmesi, kurumsal sürdürülebilirliğin yönetim kurulunun görevlerine entegre edilmesi ve raporlama ve denetim standartlarının belirlenmesi.

Anahtar Kelimeler

• Kurumsal Yönetim
• Sürdürülebilirlik
• Kurumsal Sürdürülebilirlik
• Yumuşak Hukuk

CORPORATE GOVERNANCE FOR SUSTAINABILITY: THE NECESSARY REFORM OF TURKISH COMMERCIAL LAW

Öz

The corporate governance discourse in Turkey is inspired by the Anglo-Saxon law and economics way of thinking, which mostly focuses on principal-agency issues. Thus, much attention has been paid to the short-term maximization of returns to shareholders. However, the current focus of the Turkish commercial law gives rise to a loophole that prevents the development of sustainable business. The result of profit maximization focus is that corporations fail to consider environmental and social issues and integrate them into their strategic planning. Turkey has made a great progress in regulatory framework of corporate governance since the reformation of the Turkish Commercial Code in 2012. Yet, corporate sustainability still remains to be addressed. In this context, the Sustainability Principles Compliance Framework is prepared and put into effect by the Capital Markets Board of Turkey on 02.10. 2020. This study aims to investigate the legal basis for the integration of sustainability into corporate governance principles of Turkey and to reveal the barriers to corporate sustainability and as a result it offers complementary reform proposals. The Sustainability Principles Compliance Framework is useful, insofar as it feature as a starting point in legislative initiatives. The argument this article puts forward is that in order for a better compliance, the following points need to be adressed; reformulating the purpose of the company in the company law, integrating corporate sustainability into the duties of the board of directors and determining clear reporting and auditing standards.

Anahtar Kelimeler

• Corporate Governance
• Sustainability
• Corporate Sustainability
• Soft Law

Kaynakça

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