AI Summary & Key Takeaways
AI InsightIn this work, area of application of committee in different types of companies, legal structure of the committee, working principles, duties and audit of the committee are analyzed in a legal perspective by taking comparative law into consideration.
📌 3 Key Takeaways
Abstract
The legislative gave particular importance on risk management in joint-stock and limited companies by 378th and 625th articles of Turkish Commercial Code for the first time, thereby giving the duty of early detection of risk to the respective managing bodies of companies. Within the context of this duty, respective managing bodies shall establish an early detection of risk committee. In this work, area of application of committee in different types of companies, legal structure of the committee, working principles, duties and audit of the committee are analyzed in a legal perspective by taking comparative law into consideration.
Özet
Kanun koyucu ilk kez TTK m.378 ve 625/1-e'de anonim şirketler ve limited şirketlerde risk yönetimine özel önem vererek, ilgili yönetim organlarına riskin erken teşhisi görevini vermiştir. Bu görev kapsamında ilgili yönetim organları bir riskin erken teşhisi komitesi kurmak zorundadırlar. Bu çalışmada komitenin şirket türlerinde uygulama alanı, komitenin hukuki yapısı, çalışma esasları, görevleri ve denetimi mukayeseli hukuktaki örnekleri göz önünde bulundurularak hukuki açıdan incelenmiştir.