{"id":3349,"date":"2020-06-09T08:36:11","date_gmt":"2020-06-09T05:36:11","guid":{"rendered":"https:\/\/hansu.av.tr\/?p=3349"},"modified":"2021-07-29T17:02:52","modified_gmt":"2021-07-29T14:02:52","slug":"sirket-ici-yolsuzlukla-mucadele","status":"publish","type":"post","link":"https:\/\/hansu.av.tr\/tr\/sirket-ici-yolsuzlukla-mucadele\/","title":{"rendered":"\u015eirket \u0130\u00e7i Yolsuzlukla M\u00fccadele"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

\u00a0<\/span><\/b><\/p>

G\u00fcn\u00fcm\u00fcz \u015fartlar\u0131nda ekonominin sars\u0131c\u0131 etki yaratmas\u0131 sebebiyle ve \u015firket i\u00e7inde yolsuzluklar ya\u015fanmakta olup bu makalemizde \u015firketler kapsam\u0131nda yolsuzluk ve r\u00fc\u015fvete kar\u015f\u0131 al\u0131nmas\u0131 gereken \u00f6nlemler de\u011ferlendirilecektir. Yolsuzlu\u011fun tan\u0131m\u0131n\u0131 yapmak gerekirse; verilen yetkinin ki\u015fisel \u00e7\u0131karlar veya \u00f6zel ama\u00e7lar i\u00e7in k\u00f6t\u00fcye kullan\u0131lmas\u0131 olarak tan\u0131mlanabilir.<\/span><\/p>

\u00a0<\/span><\/p>

Yolsuzluk, 4 Ocak 2009 tarihli Avrupa Konseyi Yolsuzlukla M\u00fccadele \u00d6zel Hukuk S\u00f6zle\u015fmesi\u2019nin 2. maddesinde;<\/span><\/p>

\u00a0<\/span><\/i><\/p>

\u201c\u2026do\u011frudan do\u011fruya ya da dolayl\u0131 yollardan r\u00fc\u015fvet ve yasad\u0131\u015f\u0131 bir menfaat temin eden ki\u015finin y\u00fcr\u00fctt\u00fc\u011f\u00fc g\u00f6revlerin veya gerekli davran\u0131\u015flar\u0131n yasalara uygun bir \u015fekilde yerine getirilmesinde sapmalara yol a\u00e7an r\u00fc\u015fvet veya ba\u015fka her t\u00fcrl\u00fc yasad\u0131\u015f\u0131 menfaatin talep edilmesi, teklif edilmesi, verilmesi ya da kabul edilmesi\u201d<\/span><\/i> olarak a\u00e7\u0131klanmaktad\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

\u015eirket i\u00e7i yolsuzlukla m\u00fccadele kapsam\u0131nda bir \u00e7ok \u00fclkenin y\u00fcr\u00fcrl\u00fc\u011fe koydu\u011fu yasalar kar\u015f\u0131m\u0131za \u00e7\u0131kmakta ve T\u00fcrk hukukunda da benzer uygulamalar getirmektedirler. T\u00fcrk hukukunda yolsuzluk T\u00fcrk Ceza Kanunu ve Ceza Muhakemesi Kanununda d\u00fczenlenmekte olup kendi i\u00e7erisinde ikiye ayr\u0131lmaktad\u0131r. Birincisi ceza yapt\u0131r\u0131ma tabii olan r\u00fc\u015fvet, irtikap, zimmet, aklama, doland\u0131r\u0131c\u0131l\u0131k, g\u00f6revi k\u00f6t\u00fcye kullanma ve ikincisi su\u00e7 say\u0131lmayan rant kollama, lobicilik, kay\u0131rmac\u0131l\u0131k su\u00e7lar\u0131 yolsuzluk eylemlerindendir.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>I.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/b>YOLSUZLUKLA M\u00dcCADELEDE D\u0130KKAT ED\u0130LMES\u0130 GEREKEN DURUMLAR<\/span><\/b><\/p>

\u00a0<\/span><\/p>

1.\u00a0\u00a0\u00a0 <\/span><\/span><\/b>\u00c7IKAR \u00c7ATI\u015eMASI<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

\u015eirket i\u00e7i yolsuzlukta \u00f6ncelikli kar\u015f\u0131m\u0131za \u00e7\u0131kar durum \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 durumudur. \u00c7\u0131kar \u00e7at\u0131\u015fmas\u0131 \u015firket y\u00f6neticisinin veya \u00e7al\u0131\u015fan\u0131n kendi \u00e7\u0131karlar\u0131 i\u00e7in \u00e7al\u0131\u015ft\u0131\u011f\u0131 \u015firketin \u00e7\u0131karlar\u0131n\u0131n \u00e7at\u0131\u015fmas\u0131n\u0131 ifade eder. Bu durumun riskli olmas\u0131 yan\u0131nda \u00f6rnek olarak vermek gerekirse \u00e7al\u0131\u015ft\u0131\u011f\u0131 \u015firket d\u0131\u015f\u0131nda ba\u015fka bir g\u00f6revde bulunmas\u0131 diyebiliriz. \u00c7\u0131kar \u00e7at\u0131\u015fmas\u0131n\u0131 \u00f6nlemek amac\u0131yla bir\u00e7ok \u00f6nlemler al\u0131nabilir. Bunlar aras\u0131nda \u015firketin ilke ve prosed\u00fcrleri d\u00fczenlenebilir, \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 olabilecek pozisyonlar\u0131n \u00f6n\u00fcne ge\u00e7ilebilir, \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fi taraf\u0131ndan bildirim gereklili\u011fi yap\u0131larak \u00e7al\u0131\u015fanlar veya \u015firket y\u00f6neticileri denetlenebilir, \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ebilmek i\u00e7in son olarak g\u00f6z \u00f6n\u00fcnde bulundurulacak yol ise \u00e7al\u0131\u015fan\u0131n bulundu\u011fu pozisyondan ba\u015fka bir pozisyona kayd\u0131r\u0131lmas\u0131 durumudur. Bu durumun \u00f6n\u00fcne ge\u00e7ilemiyorsa yine \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan denetlenmesi sa\u011flanabilir.<\/span><\/p>

\u00a0<\/span><\/p>

2.\u00a0\u00a0\u00a0 <\/span><\/span><\/b>S\u0130YAS\u0130 BA\u011eI\u015eLAR<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

\u015eirketler demokratik \u00fclkelerde oldu\u011fu gibi T\u00fcrkiye’de de demokrasinin i\u015fleyi\u015fini s\u00fcrd\u00fcrmek ve desteklemek maksad\u0131yla siyasi partilere, adaylara veya siyasi ama\u00e7l\u0131 organizasyonlara ba\u011f\u0131\u015f yapma hakk\u0131na sahiptirler. Yap\u0131lan bu t\u00fcr ba\u011f\u0131\u015flar bir yolsuzlu\u011fu gizlemek amac\u0131yla veya haks\u0131z rekabet avantaj\u0131 sa\u011flamak amac\u0131yla suiistimal edilebilmektedir.<\/span><\/p>

\u00a0<\/span><\/p>

Siyasi ba\u011f\u0131\u015f yaparken dikkat edilmesi gerekli olup \u015firketin politikas\u0131n\u0131 yap\u0131land\u0131r\u0131rken \u015fu kriterlere dikkat edilmelidir:<\/span><\/p>

\u00a0<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Ba\u011f\u0131\u015flar i\u00e7in ilke ve kriterler belirlenmeli<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u00dcst s\u0131n\u0131r olarak bir e\u015fik de\u011fer belirlenmeli<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Siyasi ba\u011f\u0131\u015flar her zaman kay\u0131t alt\u0131na al\u0131nmal\u0131<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u00c7\u0131kar \u00e7at\u0131\u015fmas\u0131n\u0131 engellemek i\u00e7in \u00e7al\u0131\u015fanlar\u0131n ve i\u015f ortaklar\u0131n\u0131n, siyasiler, adaylar, siyasi<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Organizasyonlar ve \u015fah\u0131slarla ili\u015fkileri de\u011ferlendirilmeli<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Onay prosed\u00fcrleri belirlenmeli<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Yasalarca engellenmesi durumu haricinde, yap\u0131lan t\u00fcm siyasi ba\u011f\u0131\u015flarla ilgili olarak kamuoyu bilgilendirilmelidir.<\/span><\/p>

\u00a0<\/span><\/p>

3.\u00a0\u00a0\u00a0 <\/span><\/span><\/b>HAYIR KURUMLARINA YAPILAN BA\u011eI\u015eLAR VE SPONSORLUKLAR<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

Hay\u0131r ama\u00e7l\u0131 ba\u011f\u0131\u015flar ve sponsorluklar, bir \u015firketin sosyal sorumlulu\u011funu hayata ge\u00e7irebilmesi, marka ve \u00fcr\u00fcn de\u011ferini art\u0131rabilmesi amac\u0131yla yap\u0131lan yasal faaliyetlerdir. Yap\u0131lan ba\u011f\u0131\u015flar veya sponsorluklar nakdi veya ayni olarak yap\u0131labilmekte olup mal veya hizmet \u015feklinde olabilmektedir. Yasal bir zemin olarak d\u00fc\u015f\u00fcn\u00fclse de, belli ba\u015fl\u0131 durumlarda yolsuzluk eylemini gizlemek amac\u0131yla suiistimal edilebilirler. Bu tarz eylemlerin \u00f6n\u00fcne ge\u00e7ebilmek i\u00e7in, \u00d6demelerin d\u00fczenlenmesi gerekmekte, faydalan\u0131c\u0131 taraf\u0131n \u015fartlar\u0131 ve beklentileri iyi analiz edilmeli, \u0130hale zaman\u0131 gibi kritik zamanlarda yap\u0131lmamal\u0131, \u00e7al\u0131\u015fanlar\u0131n ve i\u015f ortaklar\u0131n\u0131n potansiyel faydalan\u0131c\u0131lar ile ili\u015fkileri de\u011ferlendirilmeli, onay prosed\u00fcrleri belirlenmeli, t\u00fcm yap\u0131lan i\u015flemler kay\u0131t alt\u0131na al\u0131nmal\u0131, kamuoyuna bilgilendirilmeli, ba\u011f\u0131\u015f ve sponsorluklar takip edilerek ilgili gerek\u00e7e ve projelerin ge\u00e7erli oldu\u011fu ve kendilerinden bekleneni yerine getirdikleri kontrol edilmelidir<\/span><\/p>

\u00a0<\/span><\/p>

4.\u00a0\u00a0\u00a0 <\/span><\/span><\/b>KOLAYLA\u015eTIRMA \u00d6DEMELER\u0130<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

Kolayla\u015ft\u0131rma \u00f6demesi, kamu g\u00f6revlisinin yapmakla y\u00fck\u00fcml\u00fc oldu\u011fu bir i\u015flemi geciktirmesinin \u00f6n\u00fcne ge\u00e7mek i\u00e7in k\u00fc\u00e7\u00fck bir tutar uygunsuz \u00f6deme yap\u0131lmas\u0131yla i\u015flemin h\u0131zland\u0131r\u0131lmas\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

5.\u00a0\u00a0\u00a0 <\/span><\/span><\/b>HED\u0130YELER, A\u011eIRLAMA MASRAFLARI VE \u00d6ZEL HARCAMALAR<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

Hediye takdimi, a\u011f\u0131rlama, seyahat masraflar\u0131 ve etkinlik gibi \u015firket ad\u0131na yap\u0131lan harcamalar baz\u0131 durumlarda normal \u015fartlarda olurken, baz\u0131 durumlarda usuls\u00fcz bir hal almaktad\u0131r. Bu \u00f6demeler haks\u0131z avantaj elde etmek veya yasal olmayan bir i\u015flemi gizlemek amac\u0131yla olup olmad\u0131\u011f\u0131n\u0131 kontrol etmek gerekir. \u015eirket \u00e7al\u0131\u015fanlar\u0131n\u0131n do\u011fru ad\u0131m atmas\u0131 amac\u0131yla s\u0131n\u0131rlay\u0131c\u0131 bir boyutta prosed\u00fcr haz\u0131rlanmas\u0131 gerekmektedir. Bu prosed\u00fcrde, kabul edilebilir hediyeler, a\u011f\u0131rlamalar, seyahat ve e\u011flence t\u00fcrleri olmal\u0131, parasal anlamda s\u0131n\u0131rlamalar getirilmeli, yap\u0131lan i\u015flemlerde kar\u015f\u0131 taraftan masraflar\u0131n kar\u015f\u0131lanmas\u0131, harcamalar\u0131n belgelendirilmesi gibi prosed\u00fcrler haz\u0131rlanmal\u0131d\u0131r.<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0\u00a0\u00a0 <\/span>II.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/b>YOLSUZLUKLA M\u00dcCADELE \u0130\u00c7\u0130N YAPILMASI GEREKENLER<\/span><\/b><\/p>

\u00a0<\/span><\/b><\/p>

\u015eirket i\u00e7i yolsuzlu\u011fun \u00f6n\u00fcne ge\u00e7mesi i\u00e7in \u015firket patronlar\u0131n\u0131n ve y\u00f6neticilerinin yapmas\u0131 gereken almas\u0131 gereken bir tak\u0131m d\u00fczenlemeler bulunmaktad\u0131r. Bunlar;<\/span><\/p>

\u00a0<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Yolsuzluk ve r\u00fc\u015fvetle m\u00fccadele politikalar\u0131n\u0131n olu\u015fturulmas\u0131<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u015eirket y\u00f6netiminin kamuoyuna deklere etmesi<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u015eirket i\u00e7i etkin m\u00fccadele<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>E\u011fitimlere devam edilmesi<\/span><\/p>

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>Sat\u0131n alma\/\u0130K s\u00fcre\u00e7leri kapsam\u0131nda i\u015f eti\u011fi kurallar\u0131n\u0131n olu\u015fturulmas\u0131 vb.<\/span><\/p>

—-\u00a0<\/p>

Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in:<\/span><\/p>

www.hansu.av.tr\u00a0|\u00a0+90 216 464 12 12<\/p>

-\u00a9 Hansu Hukuk B\u00fcrosu<\/p>

-Hansu Hukuk B\u00fcrosu Yerli ve Yabanc\u0131 m\u00fcvekkillerine \u00f6zellikle gayrimenkul, \u015firketler, vergi, enerji ve fikri m\u00fclkiyet hukuku alan\u0131nda hizmet veren bir avukatl\u0131k b\u00fcrosudur. Bu b\u00fclten T\u00fcrkiye\u2019 de hukuk alan\u0131ndaki geli\u015fmeleri payla\u015fmak amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. B\u00fclten hukuki bir g\u00f6r\u00fc\u015f veya y\u00f6nlendirme olarak d\u00fc\u015f\u00fcn\u00fclmemelidir. \u00d6zel sorular ve sorunlar bak\u0131m\u0131ndan hukuki dan\u0131\u015fman g\u00f6r\u00fc\u015f\u00fc al\u0131nmal\u0131d\u0131r.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u00a0 G\u00fcn\u00fcm\u00fcz \u015fartlar\u0131nda ekonominin sars\u0131c\u0131 etki yaratmas\u0131 sebebiyle ve \u015firket i\u00e7inde yolsuzluklar ya\u015fanmakta olup bu makalemizde \u015firketler kapsam\u0131nda yolsuzluk ve r\u00fc\u015fvete kar\u015f\u0131 al\u0131nmas\u0131 gereken \u00f6nlemler de\u011ferlendirilecektir. Yolsuzlu\u011fun tan\u0131m\u0131n\u0131 yapmak gerekirse; verilen yetkinin ki\u015fisel \u00e7\u0131karlar veya \u00f6zel ama\u00e7lar i\u00e7in k\u00f6t\u00fcye kullan\u0131lmas\u0131 olarak tan\u0131mlanabilir. \u00a0 Yolsuzluk, 4 Ocak 2009 tarihli Avrupa Konseyi Yolsuzlukla M\u00fccadele \u00d6zel Hukuk S\u00f6zle\u015fmesi\u2019nin…<\/p>\n","protected":false},"author":1,"featured_media":4891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,27],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/3349"}],"collection":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=3349"}],"version-history":[{"count":6,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/3349\/revisions"}],"predecessor-version":[{"id":7854,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/3349\/revisions\/7854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media\/4891"}],"wp:attachment":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=3349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=3349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=3349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}