Hurongwa hwekutonga kwemakambani ibumbiro remitemo rinosarudza kuti ndiani mukambani yako anosarudza chii, ndiani anotarisira, uye kuti vatungamiriri vanoongorora sei zvisarudzo zvavo. MuNetherlands ruzhinji rwehurongwa ihwohwo hwakaiswa nemutemo muBhuku rechipiri reDutch Civil Code (Burgerlijk Wetboek, BW); Dutch Corporate Governance Code inowedzera mitemo inosunga yekuti "teerera kana kutsanangura" chete kumakambani akanyorwa.
Kukambani yakazvimirira (bv) hurongwa uhwu hunonyanya kuva zvinyorwa zvesangano, chibvumirano chevane masheya uye mitemo mishoma yemukati. Kukambani yakanyorwa kana hombe inosanganisirawo hurongwa hwekutarisira, makomiti uye mabasa akawanda ekuzivisa. Pazasi tinotsanangura zvivakwa zvepamutemo, sarudzo dzaunogona kuita uye matanho ekuisa hurongwa hunoshanda.
Sei hurongwa hwekutonga huchikosha?
Hurongwa hwakajeka hunodzivirira kusawirirana pamusoro pesimba uye hunodzivirira vatungamiriri kubva pamhosva. Zvinoratidzawo vanoisa mari, mabhanga nevatongi kuti sarudzo dzinoitwa nekungwarira.
Pasi pemutemo weDutch, vatungamiriri vanofanirwa kuita mabasa avo nemazvo (Chinyorwa 2:9 BW). Kana sarudzo ikafamba zvisirizvo, mubvunzo ndewekuti mutungamiriri akaita nokungwarira here, akafunga nezveruzivo rwakakodzera uye akaremekedza mitemo yemukati. Hurongwa hunonyora kuti ndiani anosarudza chii, uye chii, ndihwo humbowo hwakanakisisa hwekuti ndizvo zvakaitika.
Zvinodzivirirawo chikonzero chega chega chekusawirirana. Mumakakatanwa mazhinji evanemasheya, dambudziko guru harisi sarudzo yakaipa asi kusava nechokwadi chekuti ndiani akabvumirwa kuita sarudzo iyi. Mitemo yakajeka pamusoro pesimba, mvumo neruzivo zvinodzivirira kusava nechokwadi ikoko.
Mutemo weDutch unoti chii nezve mubereko wekambani?
Vatungamiriri vanofanira kuita zvinhu vachibatsira kambani nebhizinesi rayo (vennootschappelijk belang). Izvozvo hazvisi zvevane migove chete.
Dare Repamusorosoro (Hoge Raad) rakasimbisa mukutongwa kweCancun (ECLI:NL:HR:2014:797) kuti vatungamiriri vanofanira kufunga nezvezvido zvevanhu vese vane chekuita nekambani, vakaita sevanogovana masheya, vashandi nevanokweretesa. Pavanenge vachishandira zvinodiwa nekambani, vatungamiriri vanofanira kudzivirira kukuvadza vane chekuita nazvo zvisina kufanira kana kuti zvisina kuenzana.
Iyi modhi yevane chekuita nebhizinesi inoshanda kuburikidza nemutemo wekambani yeDutch. Inotsanangura kuti sei kanzuru yemabasa ine simba chairo, nei bhodhi rekutarisira mukambani hombe richifanirawo kuyera zvido zvevashandi, uye nei Dutch Corporate Governance Code ichitaura nezvekugadzira kukosha kwenguva refu pane kudzoka kwevane migove kwenguva pfupi.
Bhodhi rine nhanho imwe chete kana mbiri: bhodhi ripi rinokodzera?
Mutemo weDutch unobvumidza zvese zviri zviviri. Muchimiro chematanho maviri, bhodhi rekutarisira rinotungamira kambani uye bhodhi rekutarisira rakasiyana (raad van commissarissen) rinoitarisira; muchimiro chematanho rimwe chete, vakuru nevasiri vakuru vanogara pamwe chete mubhodhi rimwe chete.
Bhodhi rine matanho maviri
Bhodhi rine matanho maviri ndiro muenzaniso wechinyakare wekuDutch. Bhodhi rekutungamira (bestuur) ndiro rinotungamira kambani. Bhodhi rekutarisira rinotarisira manejimendi uye mafambiro ezvinhu uye rinopa mazano kubhodhi rekutungamira.
Vatungamiriri vekambani vanofanirawo kuita zvinhu vachitsigira zvinodiwa nekambani. Havasi vamiriri vevane masheya vakavagadza. Basa ravo nderekutarisira vakazvimiririra, kubvunza mibvunzo yakakosha uye kuziviswa zvakanaka.
Bhodhi rine nhanho imwe chete
Kubva musi wa1 Ndira 2013, bv kana nv vanogona kusarudza bhodhi rine rimwe chete (Chinyorwa 2:129a neChinyorwa 2:239a BW). Vatungamiriri vakuru ndivo vanotungamira kambani; vatungamiriri vasiri vakuru vanotarisira.
Mutemo unoda kuti sachigaro webhodhi rine rimwe divi rive director asiri mukuru, uye kuti kupatsanurwa kwemabasa kunyorwe muzvinyorwa zvesangano kana mitemo yebhodhi. Muenzaniso weboka rimwe chete unowanzo sarudzwa nemapoka epasi rose anouziva, asi unoda zvibvumirano zvakajeka paruzivo nebasa. Muchokwadi, vatungamiriri vese vane mutoro weboka, izvo zvinoita kuti kupatsanurwa kwakakodzera kwemabasa kuve kwakakosha kune vasiri vakuru.
Ndirini panofanira kuva nehurongwa hwekutarisira?
Kumakambani mazhinji akazvimirira, bhodhi rekutarisira harisi rekusarudza. Rinova rinosungirwa pasi pehurongwa hwekambani hombe (structuurregime) kana kambani ikasangana nezvinodiwa nemitemo kwemakore matatu akatevedzana.
Zviyero izvozvo, muchidimbu: mari yakapihwa uye mari yakachengetwa pamusoro pemuganho wepamutemo, kanzuru yemabasa yakagadzwa pasi pechisungo chepamutemo, uye vashandi vanosvika zana muNetherlands (Zvinyorwa 2:153 na2:263 BW). Kambani iri mukati mehurumende inofanirwa kuve nebhodhi rekutarisira kana bhodhi redanho rimwe chete rine masimba akafanana. Bhodhi rekutarisira rinozowana masimba, akadai sekugadza nekudzinga vatungamiriri muhurongwa hwakazara, uye kanzuru yemabasa inowana kodzero yekukurudzira chikamu chimwe muzvitatu chevatungamiriri vekutarisira. Kune kuregererwa uye hurongwa hwakaderedzwa hwemamwe mapoka epasi rose.
Ndiani anosarudza: vane migove, bhodhi nevatariri?
Musangano mukuru (algemene vergadering) unogadza nekudzinga vatungamiriri, unogadza maakaundi egore negore uye unosarudza shanduko dzezvinyorwa. Bhodhi rinotungamira kambani uye rinoimiririra.
Kune munhu ane BV, musangano mukuru unofanirwa kuitwa kanenge kamwe chete pagore, mukati memwedzi mitanhatu kubva pakupera kwegore rezvemari (Chinyorwa 2:218 BW). Nyaya idzi dzinogona kupa musangano mukuru simba rekupa mirairo kubhodhi. Bhodhi rinofanira kutevedzera mirairo iyoyo kunze kwekunge ichipesana nezvido zvekambani (Chinyorwa 2:239(4) BW).
Mazhinji ehurongwa anowedzera runyorwa rwezvinhu zvakachengetwa: sarudzo dzinoda mvumo yekutanga kubva kumusangano mukuru kana bhodhi revatariri. Mienzaniso ndeyekutenga zvinopfuura mari yakatarwa, kutora chikwereti chakakura, kupinda mumisika mitsva uye kugadza vakuru vakuru. Kodzero dzakadai dzekubvumidza dzinoshanda mukati. Kune vechitatu mapato, director ane mvumo yekumiririra kambani anogona kuisunga, kunyangwe pasina mvumo yemukati (Chinyorwa 2:240(3) BW). Chinyorwa chedu pamusoro pechibvumirano chevagovani chinotsanangura kuti vagovani vanogona sei kunyora zvimwe zvibvumirano pakati pavo.
Unonyora sei kodzero dzekusarudza?
Isa mitemo yekutanga muzvinyorwa zvesangano uye ruzivo rwakadzama mumitemo yebhodhi uye muchirongwa chekubvumidza. Izvi zvinoita kuti zvinyorwa zvirambe zvakagadzikana nepo mitemo yezuva nezuva ichigona kugadziriswa.
Matrix yekubvumidza inoshanda inoratidza, zvichienderana nerudzi rwechisarudzo, kuti ndiani anochigadzirira, ndiani anosarudza uye ndiani anofanira kuchibvumidza, ine mwero wemari uye mitemo yekusaina pamwe chete. Inonyorawo kuti kusawirirana kunogadziriswa sei uye kuti zvisarudzo zvinonyorwa sei. Maminitsi nemagwaro echisarudzo humbowo hwako gare gare hunoratidza kuti bhodhi rakaita nokungwarira.
Vatungamiriri vane mabasa api?
Vatungamiriri vanofanira kuita mabasa avo nemazvo, kuita zvinoenderana nezvinodiwa nekambani uye kusapindira muzvisarudzo zvavanoda ivo pachavo zvinopesana. Kutyora mabasa iwayo kunogona kutungamira kumhosva yemunhu.
Kurwisana kwekufarira
Mutungamiriri ane zvido zvake zvakananga kana zvisina kunanga zvinopesana nezvido zvekambani haafanire kutora chikamu mukukurukurirana nekuita sarudzo (Chinyorwa 2:129(6) uye Chinyorwa 2:239(6) BW). Kana pasina sarudzo yebhodhi inogona kuitwa nekuda kweizvozvo, bhodhi revatariri rinosarudza kana, kana pasina, musangano mukuru, kunze kwekunge zvinyorwa zvichipa zvimwe.
Kutengeserana nevanhu vane hukama navo, vakaita sekambani yemutungamiriri kana mugovani mukuru, kunofanirwa kuitwa nenzira yakasiyana. Nyora kuti ndiani akazivisa mubereko, ndiani akasarudza uye nemitemo ipi. Kumakambani akanyorwa, mutemo unowedzera mitemo chaiyo pakutengeserana kwezvinhu zvine hukama navo.
Mutoro wevatungamiriri
Mutungamiriri ane mhosva kukambani chete kana achigona kupomerwa mhosva yekusaita mabasa zvakanaka. Kune vamwe vanhu uye vari mumatambudziko ekubhuroka, mitemo yakaoma inogona kushanda.
Mukusashanda zvakanaka kwekambani, vatungamiriri vanogona kubatwa nemhosva pamwe chete kana vakaita mabasa avo zvisina kunaka uye ichi ndicho chikonzero chikuru chekusashanda zvakanaka kwekambani (Chinyorwa 2:248 BW). Kukundikana kuchengeta maakaundi akakodzera kana kuisa maakaundi egore negore nenguva kunoita kuti pave nepfungwa yepamutemo yekuti mabasa acho haana kuitwa zvakanaka. Kambani yega inogona kungogovera kune vane migove kana bhodhi rikavabvumidza uye kambani inogona kuramba ichibhadhara zvikwereti zvayo mushure mezvo (Chinyorwa 2:216 BW). Nyaya dzedu pamusoro pemhosva yevatungamiriri uye pamusoro pekuchengetedzwa kwemari mukati memutemo wekambani dzinokurukura njodzi idzi zvakadzama.
Hurongwa hwakanaka hunoderedza njodzi idzi. Hunonyora ruzivo rwaiva nebhodhi, kuti njodzi dzakaongororwa sei uye kuti ndiani akabvumidza chisarudzo chacho. Kuburitswa kwemari (kubvisa mari) nemusangano mukuru uye inishuwarenzi yevatungamiriri nevakuru zvinogona kupa dziviriro yakawedzerwa, asi mukati memiganhu chete.
Munoronga sei manejimendi enjodzi uye kutonga kwemukati?
Bhodhi rine basa rekuona njodzi huru uye kudzora zvinodzichengetedza mukati memiganhu inogamuchirika. Bhodhi revatariri kana vasiri vatungamiriri vakuru ndivo vanotarisira izvi.
Makambani mazhinji anoshandisa mamodheru anozivikanwa, akadai seCOSO yekudzora mukati, ISO 31000 yekudzora njodzi uye modheru yemitsara mitatu yekuvimbisa. Mumodheru iyoyo, manejimendi ndiye ane uye anotarisira njodzi, basa rekuchengetedza njodzi kana kutevedzera mitemo rinoisa mitemo nematambudziko, uye kuongororwa kwemukati kunopa vimbiso yakazvimirira kubhodhi.
Kukambani diki, nzira iri nyore inoshanda: kupatsanurwa kwemitero yekubhadhara, musimboti wekuti munhu awane mari yakawanda kupfuura mari yakatarwa, kuvharwa kwemari pamwedzi uye kunyoreswa kwemari pfupi nevaridzi. Chinhu chikuru ndechekuti bhodhi rinogona kuratidza kuti raiziva njodzi huru uye rikaita zvarinoda.
Chii chaunofanira kuronga kuti uve akavimbika uye kuti vanhu vazive zviri kuitika?
Vashandirwi vane vashandi makumi mashanu kana kupfuura vanofanira kunge vaine nzira yekutaura nyaya dzavo mukati kana paine mhosva dzavanofungidzirwa kuti dzaitwa pasi peMutemo weKudzivirira Vanyori (Wet bescherming klokkenluiders). Vatori venhau vanodzivirirwa kubva mukutsiva.
Mutemo wemaitiro unotsanangura mitemo pamusoro pekusawirirana kwezvido, zvipo uye kurwisa chiokomuhomwe. Nzira yekuzivisa nhau inoshanda chete kana vanhu vachiivimba. Izvozvo zvinoda kubatwa zvakavanzika, nzira yakajeka yekuferefeta uye bhodhi kana komiti inotevera mishumo uye zvidzidzo zvakadzidzwa.
Dare remabasa nevamwe vane chekuita nemabasa vanoita basa rei?
Kambani ine vashandi makumi mashanu kana kupfuura muNetherlands inofanirwa kugadzira kanzuru yemabasa (ondernemingsraad) pasi peMutemo weMakanzuru eMabasa (Wet op de ondernemingsraden, WOR). Kanzuru yemabasa ine kodzero yekubvunzwa pamusoro pesarudzo dzakakosha dzezvehupfumi uye kodzero yekubvumirana pamitemo yakakosha yebasa.
Kodzero yekupa mazano inovhara zvisarudzo zvakaita sekuchinjisa kutonga, kuronga patsva, mari yakawanda kana kugadzwa kana kudzingwa kwemutungamiriri (Chinyorwa 25 neChinyorwa 30 WOR). Zano rinofanira kukumbirwa panguva iyo richigona kukanganisa sarudzo. Kodzero yekupa mvumo inovhara zvirongwa zvakaita sepenjeni, maawa ekushanda uye masisitimu ekutarisa vashandi (Chinyorwa 27 WOR). Vakira kodzero idzi mukuronga sarudzo, kwete sekufunga kwekupedzisira.
Vagovani vemasheya vanoshandisa kodzero dzavo pamusangano mukuru. Makambani akanyorwa anochengetedzawo hurukuro dzevanoisa mari. Mabhangi nevamwe vanoisa mari vanowanzova neruzivo nekodzero dzekubvumidza pasi pemagwaro echikwereti, izvo zvinofanirwa kuratidzwa muchirongwa chekubvumidza.
Ndeapi mabasa ekuzivisa anoshanda?
BV yega yega nenv dzinofanira kugadzirira maakaundi egore negore uye, zvichienderana nehukuru hwadzo, mushumo wekutarisira, uye kuaisa kuChamber of Commerce (KvK). Makambani makuru anofanirawo kuita kuti maakaundi aongororwe.
Kana paine bv, bhodhi rinogadzirira maakaundi egore negore mukati memwedzi mishanu kubva pakupera kwegore remari; musangano mukuru unogona kuwedzera izvi kusvika kumwedzi mishanu (Chinyorwa 2:210 BW). Mushure mekugamuchirwa, maakaundi acho anofanira kuendeswa kuKvK mukati memazuva masere, uye chero zvodini mukati memwedzi gumi nemiviri kubva pakupera kwegore remari. Kunonoka kuendesa maakaundi kunogona kutungamira ku faindi uye, mukubhuroka, kusvika pakufungidzira kwekutarisira kusina kunaka kwataurwa pamusoro apa.
Mishumo yekuchengetedzwa kwenzvimbo pasi peEU Corporate Sustainability Reporting Directive (CSRD) inoshanda kumakambani makuru uye akanyorwa pasi. Basa rayo nenguva yayo zvakachinjwa neEU muna 2025, saka tarisa kana kambani yako iri pasi payo uye riini.
Kodhi yeDutch Corporate Governance Code inoshanda rini?
Mutemo uyu unoshanda kumakambani akanyorwa pasi ane hofisi yavo yakanyoreswa muNetherlands. Vanofanira kutaura mumushumo wavo wehutungamiriri kana vachitevedzera misimboti yayo uye mitemo yetsika dzakanaka uye kutsanangura chero kutsauka kupi zvako.
Basa iri rekuti "kutevedzera kana kutsanangura" rine hwaro hwepamutemo muChinyorwa 2:391 BW pamwe nechirevo chakabatana nezvakanyorwa mumushumo wekutarisira. Shanduro yazvino yeMutemo inotangira muna Zvita 2022 uye inonyanya kutarisisa kugadzirwa kwemitengo kwenguva refu, kusiyana-siyana uye tsika dzekambani. Komiti Yekutarisa Kutonga Kwemakambani inoshuma kuti makambani anoishandisa sei.
Makambani asina kunyorwa mazita haasungirwi neMutemo, asi mazhinji anoushandisa senzira yekutarisa, semuenzaniso pavanogadzirira vanoisa mari kana kutengesa. Sarudza zvinhu zvinoenderana nehukuru hwako pane kukopa Mutemo wese.
Kusiyana-siyana kuripo
Kubva musi wa1 Ndira 2022, bhodhi rekutarisira renv yakanyorwa rinofanira kunge riine varume vanosvika chikamu chimwe muzvitatu uye vakadzi vanosvika chikamu chimwe muzvitatu. Kugadzwa kusingazadzise izvi hakushandi.
Makambani makuru eNVS neBVS anofanirawo kuisa zvinangwa zvakakodzera uye zvine chinangwa zvekuenzana kwevanhurume nevanhukadzi mubhodhi ravo, bhodhi revatariri nevatungamiriri vakuru, kugadzira hurongwa hwekuzvizadzisa, uye kuzivisa izvi gore rega rega kuSocial and Economic Council (SER).
Ndeipi mitemo yeEU inokanganisa hutongi?
Kunze kwemutemo wemakambani ekuDutch, mitemo yakati wandei yeEU inoisa mabasa zvakananga kubhodhi. Chinonyanya kukosha ndechekuchengetedza data, kuchengetedzwa kwemakombiyuta uye hungwaru hwekugadzira.
- Mutemo weGeneral Data Protection Regulation (GDPR) unoda kuti kambani ikwanise kuratidza kutevedzera mitemo, kugadza mukuru wekuchengetedza data mune dzimwe nyaya uye kuzivisa kutyorwa kwedata kuDutch Data Protection Authority (Autoriteit Persoonsgegevens) mukati memaawa makumi manomwe nemaviri.
- Mutemo weNIS2, wakatanga kushandiswa muNetherlands kuburikidza neCybersecurity Act (Cyberbeveiligingswet), unoda kuti masangano ari munharaunda yacho atore matanho ekuchengetedza cyber ayo anotenderwa uye anotarisirwa nesangano rinoona nezvekuchengetedzwa kwedata.
- Mutemo weEU AI, wakatanga kushanda musi wa1 Nyamavhuvhu 2024 uye unoshanda muzvikamu, unoisa mitoro kumakambani anogadzira kana kushandisa masisitimu eAI, zvichienderana nenjodzi.
Ipai basa reimwe neimwe yenzvimbo idzi kune nhengo yebhodhi rakanyorwa uye iva nechokwadi chekuti bhodhi rinowana mishumo nguva nenguva.
Unoita sei kuti hutungamiriri huenderane nekambani yako?
Chengeta hurongwa hwacho hwakaenzana. Kambani itsva inoda kodzero dzakajeka dzekusarudza uye kudzora kwakakosha; boka rine makambani ekunze rinoda ruzivo rwakafanana nekuwedzera kwemakambani emuno.
Makambani madiki, mabhizinesi ekukudza zvinhu zvitsva uye emhuri
Kumakambani madiki, zvakakosha kugoverwa kwesimba zvakajeka, kudzora mari zviri nyore uye kushuma pachena kune vane migove. Bhodhi remazano rinogona kuva danho rekutanga rekutarisira vakazvimirira vasati vatanga kuisa mari.
Mumabhizinesi emhuri, hutongi hunofukidzawo hukama huripo pakati pemhuri nekambani: kuti ndiani angashanda mubhizinesi, kuti vanotsiva vanosarudzwa sei, uye kuti ndeapi mitemo yemigove yemubereko uye yekubuda inoshanda. Kunyora izvi nekukurumidza kunodzivirira kusawirirana pakati pemapazi emhuri gare gare.
Mapoka uye mashandiro emunyika dzakasiyana
Muboka, kambani huru ndiyo inogadza mitemo yekutanga uye zvinhu zvakachengetwa. Bhodhi rekambani yega yega rinofanira kuramba richiita zvakanakira kambani yaro.
Kusawirirana ikoko kunokosha pakushanda. Murairo unobva kumubereki unokuvadza kambani, semuenzaniso nekubvisa midziyo mairi, unogona kuisa vatungamiriri vekambani panjodzi. Chengeta rejista yesangano guru nevatungamiriri, vasaini uye mazuva ekutumira, uye iva nechokwadi chekuti mabhodhi emunharaunda anosangana uye anosarudza.
Nheyo nemasangano
Kubva musi wa1 Chikunguru 2021, Mutemo weKutarisira neKutarisira Masangano Epamutemo (Wet bestuur en toezicht rechtspersonen, WBTR) wakashandisa mitemo yakafanana pamabasa, kusawirirana kwezvido uye mutoro kumasangano nemasangano.
Ungagadzira sei hurongwa hwekutonga nhanho nhanho?
Tanga nehurongwa hwemutemo uye kugoverwa kwesimba, wobva wawedzera manejimendi enjodzi, mishumo uye ongororo. Chengeta danho rega rega rakanyorwa.
- Mepu yemamiriro emutemo: masangano, zvinyorwa zvesangano, chibvumirano chevanemasheya uye chero mitemo yepamutemo inoshanda, senge maitiro ekambani hombe.
- Ipai masimba: chimiro chebhodhi, nyaya dzakachengetedzwa, matrix yekubvumidza uye mitemo yekusaina.
- Shandisai mitemo mikuru: mitemo yekuzvibata, kusawirirana kwezvido, kusvibisa zita remumwe munhu, kuvanzika kwemunhu uye kuchengetedzwa kwepaindaneti.
- Gadzirai manejimendi enjodzi uye kudzora kwemukati, nevaridzi uye mishumo yenguva dzose kubhodhi.
- Kushuma nezvehurongwa: maakaundi egore negore, nguva yekupedzisira yekuisa magwaro uye, pazvinenge zvakakodzera, kushuma nezvekuchengetedzwa kwezvinhu.
- Dzidzisai vatungamiriri nevatungamiriri, uye ongororai hurongwa hwebasa gore rega rega uye mushure mechiitiko chega chega chakakosha.
Ndezvipi zvikanganiso zvaunofanira kudzivisa?
Dambudziko rinowanzoitika nderekuti pane hurongwa huripo papepa chete. Mitemo isingatevedzwe inogona kushandiswa pabhodhi gare gare.
Zvimwe zvikanganiso zvinowanzoitwa kakawanda ikodzero dzisina kujeka dzekusarudza, zvinodiwa zvekubvumidzwa muzvinyorwa zvisingatariswe nemunhu, misangano yebhodhi isina maminetsi, kusawirirana kwezvido zvisina kuziviswa uye kodzero dzekanzuru dzinokanganwika kusvika sarudzo yatoitwa. Chimwe nechimwe cheizvi chinogona kukonzera kusawirirana nevane masheya, kupikiswa kwesarudzo kana zvikumbiro zvemhosva.
Muchidimbu
- Hurongwa hwehutungamiriri hwemakambani hunoratidza kuti ndiani anosarudza, ndiani anotarisira uye kuti vatungamiriri vanoongorora sei zvisarudzo zvavo.
- MuNetherlands mitemo mikuru iri muBhuku rechipiri reBW; Dutch Corporate Governance Code inoshanda kumakambani akanyorwa pasi pemutemo wekutevedzera kana kutsanangura.
- Vatungamiriri vanofanira kuita zvinhu vachifunga nezvezvinodiwa nekambani, zvinosanganisira zvido zvevashandi, vanokweretesa mari nevamwe vane chekuita nazvo.
- Unogona kusarudza pakati pebhodhi rine mativi maviri nebhodhi rine mativi rimwe chete; hurongwa hwekambani huru hunoita kuti kutarisira kuve kwechokwadi.
- Nyora simba muzvinyorwa, mitemo yebhodhi uye matrix yekubvumidza, uye batanidza dare rebasa nenguva.
Mitemo yepamutemo inowanikwa muBhuku rechipiri reDutch Civil Code.
Mibvunzo inowanzobvunzwa
Chii chinonzi hurongwa hwekutonga kwemakambani?
Ndiyo mitemo inosarudza kuti ndiani mukambani anosarudza chii, ndiani anotarisira bhodhi uye kuti vatungamiriri vanoverenga sei zvisarudzo zvavo. MuNetherlands ine Bhuku 2 BW, zvinyorwa zvesangano, mitemo yebhodhi, marongero emukati uye, kumakambani akanyorwa, Dutch Corporate Governance Code.
Sei hurongwa hwekutonga kwemakambani huchikosha?
Zvinodzivirira kusawirirana pamusoro pesimba, zvinotsigira kuita sarudzo dzakanyatsonaka uye zvinodzivirira vatungamiriri kubva pamhosva. Zvinopawo vanoisa mari, mabhanga nevatongi chivimbo chekuti kambani iri kutungamirirwa nemazvo.
Ndeupi musiyano uripo pakati pebhodhi rine mativi maviri nebhodhi rine mativi rimwe chete?
Muhurongwa hwematanho maviri, bhodhi rekutarisira rinotungamirwa nekambani uye bhodhi rekutarisira rakasiyana rinoitarisira. Mubhodhi rematanho rimwe chete, vatungamiriri vepamusoro nevasiri vakuru vanogara mubhodhi rimwe chete. Mutemo weDutch unobvumidza vese; mubhodhi rematanho rimwe chete, sachigaro anofanira kunge ari director asiri mukuru.
Ndeipi mitemo inodzora hutungamiriri hwemakambani muNetherlands?
Chitubu chikuru iBhuku rechipiri reDutch Civil Code. Makambani akanyorwa anofanirawo kushandisa Dutch Corporate Governance Code zvichienderana nekutevedzera kana kutsanangura. Mitemo yeEU yakaita seGDPR, NIS2, AI Act uye, pazvinoshanda, CSRD inowedzera mitero zvichienderana nehukuru hwekambani nemabasa ayo.
Ndeapi magwaro anoumba hurongwa hwekutonga kwemakambani?
Kazhinji zvinyorwa zvesangano, chibvumirano chevanemasheya, mitemo yebhodhi nekomiti, matrix yekubvumidza, kodhi yemaitiro, maitiro ekufumura, mitemo yekudzivirira njodzi nemukati uye karenda yemishumo.
Law & More inopa mazano kumakambani ekuNetherlands neepasi rose nezvemaumbirwo ebhodhi, zvinyorwa zvesangano, mitemo yekubvumidza uye mabasa evatungamiriri kuburikidza nedu chikwata chemutemo wemakambani. Hauzive kuti uri papi? Tiudze nezvemamiriro ako ezvinhu. Tichakuzivisa sarudzo dzako mukati mezuva rimwe chete rekushanda.