{"id":846,"date":"2021-11-01T18:20:53","date_gmt":"2021-11-01T18:20:53","guid":{"rendered":"https:\/\/bhrtr-old.trial.works\/2021\/11\/01\/ab-kurumsal-durum-tespiti-ve-kurumsal-hesap-verebilirlik-direktifi\/"},"modified":"2022-10-30T17:26:41","modified_gmt":"2022-10-30T17:26:41","slug":"ab-kurumsal-durum-tespiti-ve-kurumsal-hesap-verebilirlik-direktifi","status":"publish","type":"post","link":"https:\/\/bhrtr-old.trial.works\/tr\/2021\/11\/01\/ab-kurumsal-durum-tespiti-ve-kurumsal-hesap-verebilirlik-direktifi\/","title":{"rendered":"AB Kurumsal Durum Tespiti ve Kurumsal Hesap Verebilirlik Direktifi"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]\n
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Son y\u0131llarda, Avrupa Komisyonu ve Avrupa Parlamentosu, insan haklar\u0131 ve \u00e7evre konular\u0131nda zorunlu kurumsal durum tespiti sa\u011flayacak bir yasal d\u00fczenleme yap\u0131lmas\u0131 i\u00e7in yo\u011fun bir talepte bulunmaktad\u0131r. Zorunlu bir kurumsal durum tespiti, \u015firketleri, do\u011frudan veya dolayl\u0131 olarak insan haklar\u0131 veya \u00e7evre \u00fczerinde olumsuz bir etkisi olabilecek kurumsal faaliyetlerin belirlenmesinden sorumlu k\u0131labilir ve bu zararl\u0131 faaliyetler i\u00e7in \u015firketleri sorumlu tutabilir.<\/p>\n

10 Mart 2021 tarihinde ise, Avrupa Birli\u011fi (AB<\/strong>) Parlamentosu taraf\u0131ndan\u00a0Kurumsal Durum Tespiti ve Kurumsal Hesap Verebilirli\u011fe ili\u015fkin direktif tasla\u011f\u0131<\/a>\u00a0(Direktif<\/strong>) kabul edilmi\u015ftir. Bu yeni d\u00fczenleme, \u00dcye Devletler taraf\u0131ndan iki y\u0131l i\u00e7inde uygulanmas\u0131 gerekecek bir AB hukuku normu haline gelme potansiyeline sahiptir.<\/p>\n

AB \u00e7ap\u0131nda bir durum tespiti yasas\u0131n\u0131n haz\u0131rlanmas\u0131 bir s\u00fcredir beklenen bir durum olmakla birlikte Direktifin uygulanmas\u0131 halinde, Avrupa \u00e7ap\u0131nda kurumsal hesap verebilirlik \u00fczerinde \u00f6nemli bir etkisi olaca\u011f\u0131 beklenmektedir. Birle\u015fik Krall\u0131k\u2019\u0131n art\u0131k AB \u00fcyesi olmamas\u0131 sebebiyle, direktifi uygulama zorunlulu\u011fu yoktur, ancak yine de d\u00fczenlemenin Birle\u015fik Krall\u0131k\u2019taki kurumsal durum tespiti konusunda gelecekteki geli\u015fmeler \u00fczerinde etkisi olmas\u0131 da olduk\u00e7a muhtemeldir. Taslak direktifin i\u00e7eri\u011fine ve Birle\u015fik Krall\u0131k\u2019taki potansiyel etkilerine bir g\u00f6z at\u0131yoruz.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Kurumsal Durum Tespiti ve Kurumsal Sorumluluk Hakk\u0131nda Direktif Tasla\u011f\u0131 Direktifin amac\u0131 nedir?<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][image_with_animation image_url=”634″ animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]Taslak Direktif, tedarik zincirlerinde insan haklar\u0131, \u00e7evre ve iyi y\u00f6neti\u015fim \u00fczerindeki potansiyel veya mevcut olumsuz etkileri \u00f6nlemeyi ve bunlara kar\u015f\u0131 korumay\u0131 ama\u00e7lamaktad\u0131r. Ayr\u0131ca, i\u015fletmelerin bu t\u00fcr etkilerden sorumlu tutulabilmesini, zarar g\u00f6ren herkesin mahkemede adil yarg\u0131lanma hakk\u0131n\u0131 etkili bir \u015fekilde kullanabilmesini ve herhangi bir adaletsizli\u011fin ulusal yasalara uygun bir \u015fekilde d\u00fczeltilmesini sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r.[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]\n

 <\/p>\n[\/vc_column_text][vc_column_text]Direktif kimler i\u00e7in ge\u00e7erli olacakt\u0131r?<\/strong><\/p>\n

Direktif, AB\u2019de faaliyete ge\u00e7mi\u015f, yerle\u015fik veya kurulmu\u015f t\u00fcm i\u015fletmelerin yan\u0131 s\u0131ra AB\u2019de i\u015f yapan (mal veya hizmet sat\u0131\u015f\u0131 gibi) AB d\u0131\u015f\u0131ndaki i\u015fletmeler i\u00e7in de ge\u00e7erli olacakt\u0131r. Buna g\u00f6re, bir \u015firket merkezinin bulundu\u011fu yerden ba\u011f\u0131ms\u0131z olarak, AB\u2019de i\u015f yap\u0131yorsa ve s\u00f6z konusu i\u015f \u00f6nemli bir boyutta ise, Direktif muhtemelen ge\u00e7erli olacakt\u0131r.<\/p>\n

Direktif ne gerektirecektir?<\/strong><\/p>\n

Direktif, AB \u00dcye Devletlerini, i\u015fletmelerin faaliyetlerinde ve i\u015f ili\u015fkilerinde insan haklar\u0131, \u00e7evre ve iyi y\u00f6neti\u015fim ile ilgili olarak etkili bir durum tespiti yapmalar\u0131n\u0131 zorunlu k\u0131lacak yasal d\u00fczenlemeler yapmaya mecbur edecektir. S\u00f6z konusu d\u00fczenlemeler yaln\u0131zca tedarik\u00e7ilerle de\u011fil, m\u00fc\u015fteriler ve son kullan\u0131c\u0131larla olan ili\u015fkiler de dahil olmak \u00fczere bir \u015firketin tedarik zinciri boyunca ge\u00e7erli olacakt\u0131r.<\/p>\n

\u0130\u015fletmelerin, faaliyetlerinin ve i\u015f ili\u015fkilerinin herhangi bir insan hakk\u0131, \u00e7evre veya y\u00f6neti\u015fim riskine neden olup olmad\u0131\u011f\u0131n\u0131 belirlemek ve de\u011ferlendirmek i\u00e7in s\u00fcrekli izleme yapmas\u0131 gerekecektir.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]E\u011fer bir \u015firket, ilgili risklere neden olmad\u0131\u011f\u0131ndan veya katk\u0131da bulunmad\u0131\u011f\u0131ndan emin olabiliyorsa, yeni riskler ortaya \u00e7\u0131kmas\u0131 durumunda incelemeye tabi olacak bir risk de\u011ferlendirmesiyle birlikte, bunu do\u011frulamak i\u00e7in bir a\u00e7\u0131klama yay\u0131nlamas\u0131 gerekecek. Risklerin tespit edildi\u011fi durumlarda, \u015firketlerin bir durum tespiti stratejisi olu\u015fturmalar\u0131 ve yay\u0131nlamalar\u0131 ve stratejinin etkinli\u011fini ve uygunlu\u011funu y\u0131ll\u0131k olarak de\u011ferlendirmeleri gerekecektir.<\/p>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][image_with_animation image_url=”633″ animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]Sorunlar nas\u0131l bildirilecek?<\/strong><\/p>\n

\u015eirketlerin herhangi bir insan haklar\u0131, \u00e7evre veya y\u00f6neti\u015fim riskleriyle ilgili olarak bir \u015fik\u00e2yet s\u00fcreci olu\u015fturmalar\u0131 gerekecektir. Bu \u015fik\u00e2yet s\u00fcrecinin, Birle\u015fmi\u015f Milletler Rehber \u0130lkelerinin 31. maddesinde belirtilen \u201cetkililik kriterlerine\u201d (me\u015fru, eri\u015filebilir, \u00f6ng\u00f6r\u00fclebilir, g\u00fcvenli, adil, \u015feffaf, haklarla uyumlu ve uyarlanabilir olma<\/a>) uymas\u0131 gerekecektir.<\/p>\n

\u015eirketler sorunlar\u0131 nas\u0131l d\u00fczeltebilir?<\/strong><\/p>\n

\u00dcye Devletlerden, zarara neden oldu\u011fu veya katk\u0131da bulundu\u011fu tespit edilen herhangi bir i\u015fletmeye, sorunlar\u0131 d\u00fczeltmek i\u00e7in bir s\u00fcre\u00e7 veya i\u015f birli\u011fi sa\u011flamas\u0131 istenecektir. Potansiyel olarak uygun \u00e7\u00f6z\u00fcmler aras\u0131nda maddi ve maddi olmayan tazminat, kamuya a\u00e7\u0131k \u00f6z\u00fcrler ve tazminat\u0131n yan\u0131 s\u0131ra tekrar etmeme garantileri ile ek zararlar\u0131n \u00f6nlenmesi yer alabilir.<\/p>\n

Daha da \u00f6nemlisi \u00dcye Devletler, bu t\u00fcr \u00e7\u00f6z\u00fcmlerin zarar g\u00f6renlerin ulusal yasalar uyar\u0131nca hukuk davas\u0131 a\u00e7malar\u0131n\u0131 engellememesini sa\u011flamal\u0131d\u0131rlar.[\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]\n

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Direktifin Birle\u015fik Krall\u0131k \u00fczerindeki olas\u0131 etkileri<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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\u015eu anda, Birle\u015fik Krall\u0131k\u2019taki i\u015fletmeler i\u00e7in insan haklar\u0131 durum tespiti ve raporlamay\u0131 zorunlu k\u0131lan kapsaml\u0131 bir yasal veya d\u00fczenleyici rejim bulunmamaktad\u0131r.\u00a02015 tarihli Modern K\u00f6lelik Yasas\u0131\u2019n\u0131n 54. B\u00f6l\u00fcm\u00fc,<\/a>\u00a0Birle\u015fik Krall\u0131k\u2019ta faaliyet g\u00f6steren ve y\u0131ll\u0131k cirosu 36 milyon sterlinin \u00fczerinde olan i\u015fletmeler i\u00e7in y\u0131ll\u0131k k\u00f6lelik ve insan ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 beyan\u0131 haz\u0131rlamak i\u00e7in bir gereklilik olu\u015fturmaktad\u0131r. Ancak, i\u015fletmelerin beyanda bulunmas\u0131n\u0131 sa\u011flamak i\u00e7in herhangi bir yapt\u0131r\u0131m rejimi bulunmamas\u0131 sebebiyle s\u00f6z konusu yasan\u0131n etkilili\u011fi s\u0131n\u0131rl\u0131d\u0131r (Birle\u015fik Krall\u0131k h\u00fck\u00fcmetinin 2020\u2019deki bir raporuna g\u00f6re<\/a>, kurulu\u015flar\u0131n yakla\u015f\u0131k %40\u2019\u0131 bu yasa h\u00fck\u00fcmlerine uymamaktad\u0131r.).<\/p>\n

Etkili bir zorunlu insan haklar\u0131 durum tespiti ve raporlamas\u0131n\u0131n olmamas\u0131, \u0130ngiliz \u00e7okuluslu \u015firketlerinin deniza\u015f\u0131r\u0131 operasyonlar\u0131 sebebiyle zarara u\u011frayan ve bu nedenle dava a\u00e7anlar i\u00e7in zorluklara neden olmaktad\u0131r. Bu durum nedeni, di\u011fer sebeplerin \u00f6tesinde, daval\u0131n\u0131n \u00f6zen y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulundu\u011funa dair ispat y\u00fck\u00fcn\u00fcn zarar g\u00f6ren ki\u015finin \u00fczerinde olmas\u0131d\u0131r. Bunu, i\u015fletmelerin s\u00f6z konusu zarar riskini ne \u00f6l\u00e7\u00fcde bildi\u011fi veya bilmesi gerekti\u011fi ve zarar\u0131 \u00f6nlemek veya hafifletmek i\u00e7in at\u0131labilecek veya at\u0131lm\u0131\u015f olmas\u0131 gereken ad\u0131mlar\u0131 g\u00f6steren kan\u0131tlar \u00fcreterek yapmalar\u0131 gerekmektedir. Bu olduk\u00e7a zordur \u00e7\u00fcnk\u00fc kurumsal belgeler genellikle iddialara kan\u0131t sa\u011flamak i\u00e7in fazla karma\u015f\u0131kt\u0131r ve daval\u0131lar genellikle deniza\u015f\u0131r\u0131 i\u015ftiraklerin ellerinde bulunan belgeler \u00fczerinde hi\u00e7bir kontrole sahip olmad\u0131klar\u0131n\u0131 iddia ederler.<\/p>\n

\u00d6nerilen direktif, AB ortak pazar\u0131nda mal ve hizmet satan i\u015fletmeler i\u00e7in ge\u00e7erli olaca\u011f\u0131ndan, muhtemelen bir\u00e7ok \u0130ngiliz \u015firketini de etkilemeye devam edecektir. Bu \u015firketlerin, olas\u0131 insan haklar\u0131 ve \u00e7evresel etkilere ili\u015fkin de\u011ferlendirmelerine ve herhangi bir olumsuz etkiyi azaltmak i\u00e7in hangi ad\u0131mlar\u0131 att\u0131klar\u0131na ili\u015fkin bilgileri yay\u0131nlamalar\u0131 beklenecektir. Meydana gelen insan haklar\u0131 ihlallerinin riskinin erken tespit edilmesi ve bu t\u00fcr risklerden ka\u00e7\u0131nmak i\u00e7in makul ad\u0131mlar\u0131n at\u0131lmas\u0131, insan haklar\u0131 ihlallerinin meydana gelmesini en ba\u015ftan \u00f6nleyebilir. Ayr\u0131ca, temel ve \u00f6nemli bilgiler daha kolay eri\u015filebilir olaca\u011f\u0131 i\u00e7in, Birle\u015fik Krall\u0131k\u2019taki \u00e7okuluslu \u015firketlere kar\u015f\u0131 haklar\u0131n\u0131 korumak isteyen ki\u015filere de yard\u0131mc\u0131 olabilir. Birle\u015fik Krall\u0131k, durum tespiti yasalar\u0131n\u0131 g\u00fc\u00e7lendirmede AB\u2019yi takip etsin ya da etmesin, AB\u2019nin ilerici taslak y\u00f6nergesi \u00e7ok uluslu \u015firketlerin faaliyetlerinden zarar g\u00f6renlere fayda sa\u011flayacak ve daha fazla \u015feffafl\u0131k ve hesap verebilirli\u011fi beraberinde getirecektir.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]\n

Kaynak:<\/p>\n

https:\/\/www.leighday.co.uk\/latest-updates\/blog\/2021-blogs\/the-eu-corporate-due-diligence-and-corporate-accountability-directive\/<\/a><\/div>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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