BIST Kurumsal Yönetim Endeksindeki Şirketlerin Yönetim Kurulu Raporlamaları: Yeni Kurumsal Yönetim (KY) Uyum Raporları Kapsamında Bir İnceleme (Reporting of Board of Directors in BIST Corporate Governance Index Companies: An Examination in the Context of New Corporate Governance (CG) Compliance Reports)

Abstract

Turkish Abstract: Turkiye’de halka acik sirketlerin KY uygulamalarini duzenleyen Sermaye Piyasasi Kurulu (SPK), 2019 yili itibariyla uygulanacak KY uyum raporlamasina yonelik cerceveyi guncellemistir. Bu kapsamda, halka acik sirketler 2018 yilina iliskin KY Uyum Rapor Formati (URF) ve KY Bilgi Formu (KYBF) olmak uzere iki ayri rapor yayinlamislardir. Bu calismada, BIST KY endeksinde yer alan sirketlerin UFR ve KYBF raporlari kapsaminda yaptiklari yonetim kurulu (YK) raporlamalari ele alinmistir. Calisma kapsaminda, 09.08.2019 tarihi itibariyla BIST KY endeksinde yer alan 48 sirketin YK raporlamalari incelenmistir. Calismada, URF YK raporlamasi kapsaminda yer alan ilkelerde hatali/yanlis raporlama yapildigi belirlenmistir. Bu husus goz onunde bulundurularak sonraki KY uyum raporlamalarinin daha saglikli yapilmasi icin URF ve KYBF raporlamasina iliskin yukumluluklerde guncelleme yapilarak tum ilkelere iliskin detay aciklama zorunlulugu getirilmesi, sirketlerin ic denetim bolumleri tarafindan KY uyum raporlamalari ile ilgili guvence hizmeti saglanmasi ve sirketlerin ust yonetimlerinin konuya daha fazla ozen gostermesi onerilmektedir. Ayrica URF ve KYBF sablonlarinin birlestirilmesi ve tum KY ilkelerinin raporlama sablonlarina dâhil edilmesi onerilmektedir. English Abstract: Capital Market Board (CMB), which regulates CG practices of publicly traded companies in Turkey, updates the CG compliance reporting scheme as of 2019. In this context, publicly traded companies issued two separate reports which are Compliance Report Format (CRF) and CG Information Form (CGIF). In this study, reporting of board of directors (BoD) in the context of CRF and CGIF in BIST CG Index companies is handled. Within the scope of the study, BoD reporting of 48 companies, which are in BIST CG Index as of 08.09.2019, is examined. It is determined that wrong/inaccurate reporting was made in CRF BoD reporting. Taking into consideration this issue, obligations related to CRF and CGIF reporting should be updated and making detailed disclosure for all principles should be required, assurance services related to CG compliance reporting by the companies' internal audit departments should be provided, and the senior management of companies should be paid more attention to the issue in order to ensure that subsequent CG compliance reporting is issued much more right. Also, they are recommended that CRF and CGIF reports should be combined and all CG principles should be included in the new reporting templates.