Download - 02. International Corporate Governance - Quick Guide Series

8/6/2019 02. International Corporate Governance - Quick Guide Series

1/20

Djvkd E. Cjrmanr jhd Orkjh Tjyjh

Mgrpgrjtn Igvnrhjhmn _nsnjrmf Khktkjtkvn]tjhegrd Irjdujtn ]mfggc ge Ouskhnss

KHTN_HJTKGHJC

MG_RG_JTN IGUN_HJHMN


2/20

Igvnrhjhmn systnls jrn hgt uhkegrl jmrgss mguhtrkns.

Tfny jrn sfjpnd oy j vjrknty ge ejmtgrs tfjt jrn khfnrnht tg tfn ouskhnssnhvkrghlnht0

:. Neekmknhmy ge cgmjc mjpktjc ljrants?. Rrgtnmtkghs jeegrdnd oy cnijc systnl

=. _nckjokckty ge jmmguhtkhi stjhdjrds

4. Nhegrmnlnht ge rniucjtkghs

>. ]gmkntjc jhd mucturjc vjcuns

Dkeenrnhmns kh tfnsn ejmtgrs klpjmt tfn prnvjcnhmn ge jinhmy prgocnls jhdtfn mghtrgc lnmfjhksls hnndnd tg prnvnht tfnl.



3/20


Ljhjinrs

Judktgrs

Mustglnrs

]uppcknrs

^hkghs

Lndkj

_niucjtgrs

Jhjcysts

Mrndktgrs

Khvnstgrs

Ogjrd_NI^CJTG_[

NHEG_MNLNHT

JMMG^HTKHI]TJHDJ_D]

CNIJCT_JDKTKGH

NEEKMKNHT MJRKTJCLJ_ANT]

]GMKNTJC JHD M^CT^_JC UJC^N]

Igvnrhjhmn systnlsjrn dkvnrsn onmjusntfnsn ejmtgrsmglokhn kh dkeenrnhtwjys kh dkeenrnhtmguhtrkns.


4/20

Yfnh mjpktjc ljrants jrn neekmknht, prkmns (cjogr, mjpktjc, jhd hjturjc rnsgurmns)jrn mgrrnmt, wfkmf klprgvns dnmkskgh ljakhi.

Neekmknht mjpktjc ljrants dksmkpckhn mgrpgrjtkghs0

Rggr dnmkskghs jrn puhksfnd.

]tgma prkmns dnmckhn.

Mgst ge mjpktjc khmrnjsns.

_ksa ge ojharuptmy gr onkhi tjanh gvnr khmrnjsns.

:. MJRKTJC LJ_ANT NEEKMKNHM[

Jdvnrsn ]ncnmtkgh

Ghn pjrty kh j trjhsjmtkgh fjs jh khegrljtkghjdvjhtjin, jhd usns tfks jdvjhtjin tg rnmnkvnprnenrnhtkjc prkmkhi gr rksa trjhsenr.

Lgrjc FjzjrdGhn pjrty dgns hgt onjr tfn eucc rksa ge kts jmtkghsjhd sg nhijins kh nxmnsskvncy rksay trjhsjmtkghs.

NEEKMKNHT LJ_ANT] R_GTNMT JIJKH]T0


5/20

Ke j mguhtry cjmas jh neekmknht mjpktjc ljrant, sglntfkhi lust tjan kts pcjmn0

Ynjctfy ejlkckns

Cjrin ojhakhi khstktutkghs

Gtfnr mglpjhkns

Igvnrhlnhts

Tfnsn khstktutkghs dksmkpckhn mgrpgrjtkghs kh grdnr tg prgtnmt tfnkrkhvnstlnht.

Fgwnvnr, tfnkr khtnrnsts ljy on dkeenrnht ergl tfgsn ge lkhgrkty sfjrnfgcdnrsjhd stjanfgcdnrs.

Gh jvnrjin, prkvjtn pjrtkns jrn cnss neenmtkvn jt lghktgrkhi mglpjhkns tfjhmjpktjc ljrants.

:. MJRKTJC LJ_ANT NEEKMKNHM[


6/20

J mguhtrys cnijc systnl fjs klpgrtjht klpckmjtkghs gh tfn rkifts jeegrdndtg ouskhnss gwhnrs0

Rrgtnmtkgh ge prgpnrty jijkhst nxprgprkjtkgh.

Rrndkmtjokckty ge fgw mcjkls wkcc on rnsgcvnd.

Nhegrmnjokckty ge mghtrjmts. Neekmknhmy jhd fghnsty ge `udkmkjry.

J strghi cnijc systnl lktkijtns jinhmy prgocnls onmjusn snce-khtnrnstndljhjinrs ahgw kccnijc jmtkghs wkcc on puhksfnd.

?. CNIJC T_JDKTKGH

J mgrruptnd pgcktkmjc systnlrndumns nmghglkm dnvncgplnht oy

dksmgurjikhi khvnstlnht.

Ljurg (:;;>)


7/20

Jmmguhtkhi stjhdjrds ikvn khvnstgrs mghekdnhmn tfjt ekhjhmkjc rnpgrts jrnmgrrnmt jhd mjh on rncknd upgh tg nvjcujtn rksa jhd rnwjrd.

Ke jmmguhtkhi stjhdjrds jrn mglprglksnd, ljhkpucjtnd, gr cjmatrjhspjrnhmy0

Khvnstlnht dnmkskghs wkcc sueenr.

Gvnrskift ge ljhjinlnht wkcc sueenr.

Ljhjinlnht khmnhtkvns wkcc on khjpprgprkjtn.

Mglpjhkns tfjt jdgpt khtnrhjtkghjc

stjhdjrds rnmnkvn jh jmmguhtkhiprnlkul ergl khvnstgrs.

=. _NCKJOKCKT[ GE JMMG^HTKHI ]TJHDJ_D]

Nrhstonrinr jhd Ugicnr (?226)


8/20

Nvnh ke cnijc systnl ks strghi, geekmkjcs lust on wkcckhi tg nhegrmnrniucjtkghs kh j ejkr jhd mghskstnht ljhhnr.

_niucjtgry nhegrmnlnht skihjcs tfjt ljhjinlnht ks onkhi lghktgrnd,wfkmf mghtrkoutns tg khvnstgr mghekdnhmn tfjt tfnkr khtnrnsts wkcc on

prgtnmtnd.

4. NHEG_MNLNHT GE _NI^CJTKGH]

Mglpjhkns jppcy lgrn mghsnrvjtkvn

jmmguhtkhi wfnh nhegrmnlnht ge

snmurktkns rniucjtkghs ks strghi.

Ousfljh jhd Rkgtrgsak (?225)

Rjrtkmkpjtkgh kh nqukty ljrantskhmrnjsns wfnh mguhtrkns jdgpt khskdnr

trjdkhi cjws.

Orudhny (:;9;)1 Cncjhd (:;;?)


9/20

Ljhjinrkjc onfjvkgr ks khecunhmnd oy tfn sgmknty kh wfkmf tfn mglpjhygpnrjtns.

Jmtkvktkns tfjt jrn jmmnptjocn kh ghn mucturn ljy on uhjmmnptjocn khjhgtfnr (sumf js mghspkmugus mghsulptkgh).

Nxnmutkvns kh j mguhtry tfjt vjcuns khdkvkdujcksl ljy on lgrn ckancy tgtjan snce-khtnrnstnd jmtkghs tfjh nxnmutkvns kh j mguhtry tfjt vjcunsmgccnmtkvksl, onmjusn tfny dg hgt rksa tfn sjln cnvnc ge smgrh egr tfnkronfjvkgr.

]gmkntjc vjcuns wkcc jcsg khecunhmn wfntfnr tfn mglpjhy tjans j lgrnsfjrnfgcdnr-mnhtrkm gr stjanfgcdnr-mnhtrkm jpprgjmf.

>. ]GMKNTJC JHD M^CT^_JC UJC^N]


10/20

Cjrin jhd ckqukd mjpktjc ljrants1 jmtkvn ljrant egr mgrpgrjtn mghtrgc.

Khvnstgr khtnrnsts prgtnmtnd oy tfn ]nmurktkns jhd Nxmfjhin Mgllksskgh.

Jmmguhtkhi stjhdjrds dnekhnd oy prgensskghjc ogdy (EJ]O).

Igvnrhjhmn stjhdjrds nstjocksfnd oy0

Nxmfjhin ckstkhis (H[]N, HJ]DJZ).

Cnikscjtkgh (]jrojhns Gxcny, Dgdd Erjha).

Lgstcy sfjrnfgcdnr mnhtrkm.

TFN ^HKTND ]TJTN]


11/20

]klkcjr tg tfn ^hktnd ]tjtns (tfn Jhicg-]jxgh lgdnc).

Igvnrhjhmn stjhdjrds jrn rnmgllnhdnd kh ^.A. Mgrpgrjtn IgvnrhjhmnMgdn0

]npjrjtkgh ge mfjkrljh jhd MNG rgcns.

]nhkgr khdnpnhdnht dkrnmtgr.

Khdnpnhdnht ogjrd jhd mgllkttnns.

Ogjrd, dkrnmtgrs, jhd mgllkttnns suo`nmt tg jh jhhujc rnvknw.

Nlpfjsks gh trjhspjrnhmy ge prgmndurns jhd dnmkskghs.

Ljkhtjkh sguhd khtnrhjc mghtrgcs.

Mglpjhkns rnqukrnd tg dksmcgsn rnjsghs egr hgh-mglpckjhmn wktf tfnsnstjhdjrds (mglpcy gr nxpcjkh jpprgjmf).

TFN ^HKTND AKHIDGL


12/20

Twg-tknrnd ogjrd strumturn0

Ljhjinlnht ogjrd0 ruhs tfn mglpjhy

]upnrvksgry ogjrd0 gvnrsnns tfn mglpjhy

]upnrvksgry ogjrd0 Jppgkhts lnlonrs tg tfn ljhjinlnht ogjrd

^p tg >2% cjogr rnprnsnhtjtkvns (mg-dntnrlkhjtkgh)

Khmcudns eguhdkhi ejlkcy lnlonrs, ekhjhmkjc khstktutkghs, rntkrnd ljhjinlnht, ntm.

Ogjrd strumturn ks j cnijc rnqukrnlnht.

Ruockm sfjrnfgcdnr vgtkhi rkifts jrn sglnwfjt cklktnd.

IN_LJH[


13/20

Fkstgry ge strghi khtnrmghhnmtkghs jlghi ekrls (ankrntsu)0

Mrgss-gwhnrsfkp jlghi mustglnrs, suppcknrs, jeekckjtns, jhd ekhjhmknrs.

]ystnls nhmgurjin ouskhnss rncjtkghs jhd mggpnrjtkgh tgwjrd sfjrnd

go`nmtkvns.

]tjanfgcdnr-mnhtrkm0

Ljkhtjkh fnjctfy nlpcgylnht.

Rrnsnrvn wjins jhd onhnekts.

Dksmgurjin fgstkcn khtnrjmtkghs jlghi ekrls.

Cjrin ogjrds mglprksnd lgstcy ge nxnmutkvn dkrnmtgrs.

@JRJH


14/20

Dglkhjtnd oy mfjnogc (jeekckjtnd mglpjhkns tfjt gpnrjtn uhdnr tfnstrjtnikm jhd ekhjhmkjc iukdjhmn ge fnjdqujrtnrs)0

Cnd rndnvncgplnht egccgwkhi Agrnjh Yjr.

Onhnektnd ergl suoskdkznd igvnrhlnht cgjhs.

Dnekmknhmkns orguift tg ckift oy Jskjh Ekhjhmkjc Mrksks ge :;;90

Cgw prgektjokckty.

Fkddnh dnots.

]fkncdnd ergl dksmkpckhkhi egrmn ge mjpktjc ljrants.

_negrls tg stjokckzn tfn systnl0

Ncklkhjtn khtnr-irgup iujrjhtnns (egstnr snce-sueekmknhmy).

Irnjtnr khdnpnhdnhmn stjhdjrds.

Irnjtnr rkifts tg lkhgrkty sfjrnfgcdnrs.

]G^TF AG_NJ


15/20

Rjrtkjc trjhsktkgh ergl mglluhksl tg mjpktjcksl0

Igvnrhlnht mghtkhuns tg on tfn prkljry gwhnr.

Rrgtnmts sgmkntjc mghmnrhs (ljkhtjkh nlpcgylnht, prgtnmt any khdustrkns ergl

egrnkih mglpntktkgh).

Twg-tknrnd ogjrd0

Ogjrd ge dkrnmtgrs0 lgstcy mglpjhy nxnmutkvns.

Ogjrd ge supnrvksgrs0 ==% nlpcgynn rnprnsnhtjtkgh.

Khdkvkdujc sfjrnfgcdnrs jrn lkhgrkty gwhnrs wktf ckttcn vgtkhi pgwnr.

Ckttcn egrnkih gwhnrsfkp.

MFKHJ


16/20

Mcjusn 4;0 klprgvnd igvnrhjhmn stjhdjrds egr ckstnd mglpjhkns(jdgptnd :;;;, rnvksnd ?224)0

Lj`grkty ge hgh-nxnmutkvns gh tfn ogjrd.

Ke mfjkrljh ks j hgh-nxnmutkvn (nxnmutkvn), ==% (>2%) ge ogjrd lust on

khdnpnhdnht. Ogjrd lust lnnt jt cnjst egur tklns j ynjr.

J dkrnmtgr mjhhgt on j lnlonr ge lgrn tfjh :2 mgllkttnns jmrgss jcc mglpjhkns.

Khdnpnhdnht, ekhjhmkjccy cktnrjtn judkt mgllkttnn.

Nxtnhskvn dksmcgsurn ge rncjtnd pjrty trjhsjmtkghs

Mfjccnhins tg rnegrl0

^hdnrdnvncgpnd mjpktjc ljrants.

Mghtkhund dglkhjhmn ge ejlkcy-mghtrgccnd ouskhnss irgups.

KHDKJ


17/20

Igvnrhjhmn mfjrjmtnrkznd oy wnja prgtnmtkgh0

Nxmnsskvn khecunhmn oy khskdnrs.

Cgw cnvncs ge dksmcgsurn.

Cklktnd vgtkhi rkifts egr lkhgrkty sfjrnfgcdnrs.

Dnrniucjtkgh ge mjpktjc ljrants ks drkvkhi rnegrl.

Tfrnn ljrants egr ckstkhi ojsnd gh j mglpjhys igvnrhjhmn0

Hkvnc : (cgwnst)1 Hkvnc ? (lkd)1 Hgvg Lnrmjdg (onst).

Tg ckst gh tfn Hgvg Lnrmjdg, j mglpjhy lust fjvn0

Nqujc vgtkhi rkifts.

?2% khdnpnhdnht dkrnmtgrs.

Ekhjhmkjcs prnpjrnd jmmgrdkhi tg ^.]. IJJR gr KE_].

O_JPKC


18/20


19/20

Igvnrhjhmn systnls vjry irnjtcy jrguhd tfn wgrcd.

Egrlnrcy mcgsnd nmghglkns ejmn tfn prnssurn ge icgojckzjtkgh0

Mjpktjc ljrant ekhjhmkhi.

Khtnrhjtkghjc khvnstgrs dnljhdkhi rkifts jhd rnturhs.

Fgstkcn ljrant egr mgrpgrjtn mghtrgc (jmtkvkst khvnstgrs, fndin euhds, prkvjtn

nqukty).

Trnhd tgwjrd khtnrhjtkghjc stjhdjrds ge igvnrhjhmn.

^hckancy tfjt j stjhdjrd systnl wkcc wgra wncc kh jcc mguhtrkns.

Mfjccnhin ge jdjptkhi tg khtnrhjtkghjc stjhdjrds wfkcn stjykhi trun tgsgmkntjc vjcuns.

ICGOJCKPJTKGH


20/20

Rjucg Ljurg. Mgrruptkgh jhd Irgwtf. Zujrtnrcy @gurhjc ge Nmghglkms. :;;>.

@rinh Nrhstonrinr jhd Gckvnr Ugicnr. Jhjcyzkhi tfn Inrljh Jmmguhtkhi Trkjd0 Jmmguhtkhi Rrnlkul egr KJ]/KE_] jhd .]. IJJR vks-

-vks Inrljh IJJR7 Khtnrhjtkghjc @gurhjc ge Jmmguhtkhi. ?226.

_gonrt L. Ousfljh jhd @gsnpf D. Rkgtrgsak. Ekhjhmkjc _npgrtkhi Khmnhtkvns egr Mghsnrvjtkvn Jmmguhtkhi0 Tfn Khecunhmn ge Cnijc jhd

Rgcktkmjc Khstktutkghs. @gurhjc ge Jmmguhtkhi jhd Nmghglkms. ?225.

Ukmtgr Orudhny. Khskdnrs, Gutskdnrs, jhd Khegrljtkghjc Jdvjhtjins uhdnr tfn Endnrjc ]nmurktkns Cjw. Fjrvjrd Cjw _nvknw. :;9;.

Fjyhn N. Cncjhd. Khskdnr Trjdkhi0 ]fgucd Kt On Rrgfkoktnd7 @gurhjc ge Rgcktkmjc Nmghgly. :;;?.

OKOCKGI_JRF[