Ndondomeko yoyendetsera makampani: ndani amasankha ndipo ndani amawayang'anira?

Ndondomeko yoyendetsera makampani ndi malamulo omwe amasankha omwe ali mu kampani yanu omwe amasankha zomwe akufuna, omwe amayang'anira, komanso momwe owongolera amawerengera zisankho zawo. Ku Netherlands, zambiri mwa izi zakhazikitsidwa ndi lamulo mu Buku 2 la Dutch Civil Code (Burgerlijk Wetboek, BW); Dutch Corporate Governance Code imawonjezera malamulo okakamiza "kutsatira kapena kufotokozera" makampani omwe alembedwa.

Kwa kampani yachinsinsi (bv), dongosololi limakhala makamaka ndi mfundo za mgwirizano, mgwirizano wa eni masheya ndi malamulo angapo amkati. Kwa kampani yolembedwa kapena yayikulu, limaphatikizaponso dongosolo loyang'anira, makomiti ndi ntchito zambiri zofotokozera malipoti. Pansipa tikufotokoza zofunikira palamulo, zisankho zomwe mungachite komanso njira zokhazikitsira dongosolo logwira ntchito.

N’chifukwa chiyani dongosolo la ulamuliro lili lofunika?

Ndondomeko yomveka bwino imaletsa mikangano yokhudza ulamuliro ndipo imateteza owongolera ku udindo. Zimawonetsanso osunga ndalama, mabanki ndi oyang'anira kuti zisankho zimachitidwa mosamala.

Malinga ndi lamulo la ku Netherlands, owongolera ayenera kuchita ntchito zawo moyenera (Nkhani 2:9 BW). Ngati chisankho chalakwika, funso ndilakuti kodi wowongolera adachitapo kanthu mosamala, adaganizira mfundo zoyenera ndikulemekeza malamulo amkati. Dongosolo lomwe limalemba yemwe amasankha chiyani, komanso pamaziko ati, ndiye umboni wabwino kwambiri wosonyeza kuti izi zidachitikadi.

Kodi malamulo aku Dutch amati chiyani za chidwi cha kampaniyo?

Otsogolera ayenera kuchita zinthu mokomera kampani ndi bizinesi yake (vennootschappelijk belang). Sizokhudza eni masheya okha.

Khoti Lalikulu (Hoge Raad) linatsimikiza mu chigamulo cha Cancun (ECLI:NL:HR:2014:797) kuti owongolera ayenera kuganizira zofuna za onse omwe akukhudzidwa ndi kampaniyo, monga eni masheya, antchito ndi omwe ali ndi ngongole. Potumikira chidwi cha kampaniyo, owongolera ayenera kupewa kuvulaza omwe akukhudzidwawo mosafunikira kapena mopanda malire.

Bolodi la tier imodzi kapena ziwiri: ndi kapangidwe kake koyenera?

Malamulo aku Dutch amalola zonse ziwiri. Mu dongosolo la magawo awiri, bungwe loyang'anira limayendetsa kampaniyo ndipo bungwe loyang'anira losiyana (raad van commissarissen) limayiyang'anira; mu dongosolo la magawo amodzi, akuluakulu ndi owongolera omwe si akuluakulu amakhala pamodzi pa bolodi limodzi.

Bodi la magawo awiri

Bungwe la magawo awiri ndi chitsanzo chachikhalidwe cha ku Netherlands. Bungwe loyang'anira (bestuur) limayang'anira kampaniyo. Bungwe loyang'anira limayang'anira kayendetsedwe ka makampani ndi kayendetsedwe ka ntchito zonse ndipo limalangiza bungwe loyang'anira makampani.

Oyang'anira oyang'anira ayeneranso kuchita zinthu mokomera kampani. Si oimira eni masheya omwe adawasankha. Ntchito yawo ndi kuyang'anira paokha, kufunsa mafunso ofunikira komanso kudziwitsidwa bwino.

Bolodi la gulu limodzi

Kuyambira pa 1 Januwale 2013, kampani ya bv kapena nv ikhoza kusankha bungwe la bungwe la single-tier (Nkhani 2:129a ndi Nkhani 2:239a BW). Oyang'anira akuluakulu ndi omwe amayang'anira kampaniyo; oyang'anira omwe si akuluakulu ndi omwe amayang'anira.

Lamulo limafuna kuti wapampando wa bungwe la gulu limodzi akhale director osati wamkulu, ndipo kugawa ntchito kulembedwe m'malemba a bungwe kapena malamulo a bungwe. Chitsanzo cha gulu limodzi nthawi zambiri chimasankhidwa ndi magulu apadziko lonse omwe amachidziwa bwino, koma chimafuna mgwirizano womveka bwino pa chidziwitso ndi udindo. Mwachidule, oyang'anira onse amagawana udindo wa onse, zomwe zimapangitsa kugawa bwino ntchito kukhala kofunika kwa oyang'anira omwe si wamkulu.

Kodi ndi liti pamene dongosolo loyang'anira limakhala lofunikira?

Kwa makampani ambiri achinsinsi, bungwe loyang'anira ndi losankha. Limakhala lokakamiza malinga ndi dongosolo la kampani yayikulu (structuurregime) pamene kampani ikukwaniritsa zofunikira zalamulo kwa zaka zitatu zotsatizana.

Mwachidule, zofunikira zimenezo ndi izi: ndalama zomwe zaperekedwa ndi zosungidwa zomwe zili pamwamba pa malire okhazikitsidwa ndi lamulo, bungwe la ntchito lomwe linakhazikitsidwa motsatira lamulo, ndi antchito osachepera 100 ku Netherlands (Nkhani 2:153 ndi 2:263 BW). Kampani mkati mwa boma iyenera kukhala ndi bungwe loyang'anira kapena bungwe la gulu limodzi lokhala ndi mphamvu zofanana. Bungwe loyang'anira limapeza mphamvu, monga kusankha ndi kuchotsa owongolera mu dongosolo lonse, ndipo bungwe la ntchito limapeza ufulu wopereka lingaliro la gawo limodzi mwa magawo atatu a owongolera oyang'anira. Pali kuchotserapo ntchito ndi dongosolo lochepetsedwa la magulu ena apadziko lonse lapansi.

Ndani amasankha chiyani: eni masheya, bungwe la oyang'anira ndi oyang'anira?

Msonkhano waukulu (algemene vergadering) umasankha ndikuchotsa otsogolera, umavomereza maakaunti apachaka ndikusankha zosintha pazinthuzo. Bungweli limayang'anira kampaniyo ndikuyiyimira.

Kwa munthu wokwatirana (bv), msonkhano waukulu uyenera kukumana, kapena kusankha mwa kulemba, kamodzi pachaka (Article 2:218 BW); kwa munthu wokwatirana (nv), msonkhano wapachaka uyenera kuchitika mkati mwa miyezi isanu ndi umodzi kuchokera kumapeto kwa chaka chachuma (Article 2:108 BW). Nkhanizi zitha kupatsa msonkhano waukulu mphamvu yopereka malangizo kwa bungwe. Bungweli liyenera kutsatira malangizo amenewo pokhapokha ngati akusemphana ndi zofuna za kampani (Article 2:239(4) BW).

Ma framework ambiri amawonjezera mndandanda wa zinthu zosungidwa: zisankho zomwe zimafunika kuvomerezedwa ndi msonkhano waukulu kapena bungwe loyang'anira. Zitsanzo ndi kugula zinthu zopitilira ndalama zomwe zakhazikitsidwa, kutenga ngongole zazikulu, kulowa m'misika yatsopano ndikusankha oyang'anira akuluakulu. Ufulu woterewu umagwira ntchito mkati. Kwa anthu ena, director yemwe ali ndi chilolezo choyimira kampaniyo nthawi zambiri amatha kuimanga, ngakhale popanda chilolezo chamkati (Article 2:240(3) BW). Nkhani yathu yokhudza mgwirizano wa omwe ali ndi magawo ikufotokoza momwe omwe ali ndi magawo angalembere mapangano ena pakati pawo.

Kodi mumalemba bwanji ufulu wosankha zochita?

Ikani malamulo oyambira mu mfundo za mgwirizano ndi tsatanetsatane mu malamulo a bungwe ndi matrix ovomerezeka. Izi zimapangitsa kuti nkhanizo zikhale zokhazikika pomwe malamulo a tsiku ndi tsiku amatha kusinthidwa.

Matrix yovomerezeka yothandiza imalongosola, pa mtundu uliwonse wa chisankho, amene amachikonzekera, amene amasankha ndi amene ayenera kuchivomereza, ndi malire a ndalama ndi malamulo osainirana. Imalembanso momwe mikangano imachitidwira ndi momwe zisankho zimalembedwera. Mphindi ndi zolemba za zisankho ndi umboni wanu pambuyo pake kuti bungweli linachita mosamala.

Kodi otsogolera ali ndi ntchito zotani?

Otsogolera ayenera kuchita ntchito zawo moyenera, kuchita zinthu mokomera kampani komanso kupewa zisankho zomwe ali ndi zofuna zawo zosiyana. Kuphwanya ntchito zimenezo kungayambitse mlandu kwa munthu payekha.

Mikangano ya chidwi

Wotsogolera yemwe ali ndi chidwi chachindunji kapena chosalunjika chomwe chimasemphana ndi chidwi cha kampani sangalowe nawo m'makambirano ndi kupanga zisankho (Nkhani 2:129(6) ndi Nkhani 2:239(6) BW). Ngati palibe chisankho cha bungwe chomwe chingachitike chifukwa cha izi, bungwe loyang'anira limasankha kapena, ngati palibe, msonkhano waukulu, pokhapokha ngati nkhanizo zikunena zosiyana.

Kugulitsa ndi anthu ogwirizana, monga kampani ya director kapena eni masheya akuluakulu, kumafunika njira yapadera. Lembani amene adalengeza chiwongola dzanja, amene adasankha komanso pazifukwa ziti. Kwa makampani omwe alembedwa, lamulo limawonjezera malamulo enieni pa malonda okhudzana ndi anthu ogwirizana.

Udindo wa owongolera

Wotsogolera ali ndi mlandu pa kampaniyo pokhapokha ngati angaimbidwe mlandu waukulu (ernstig verwijt) chifukwa chosagwira ntchito bwino. Kwa anthu ena komanso omwe ali mu bankirapuse, malamulo okhwima angagwiritsidwe ntchito.

Mu bankirapuse, owongolera akhoza kuimbidwa mlandu pamodzi chifukwa cha kusowa kwa ndalama ngati adachita bwino ntchito zawo ndipo ichi ndi chifukwa chachikulu cha bankirapuse (Nkhani 2:248 BW). Kulephera kusunga maakaunti oyenera kapena kuyika maakaunti apachaka pa nthawi yake kumapangitsa kuti pakhale lingaliro lovomerezeka kuti ntchitozo sizinachitike bwino. Kampani yachinsinsi ikhoza kungogawa kwa eni masheya ngati bungwe livomereza ndipo kampaniyo ikhoza kupitiliza kulipira ngongole zake pambuyo pake (Nkhani 2:216 BW). Nkhani zathu zokhudza udindo wa owongolera ndi chitetezo cha ndalama mkati mwa malamulo a kampani zikufotokoza zoopsa izi mwatsatanetsatane.

Ndondomeko yabwino imachepetsa zoopsazi. Imalemba zambiri zomwe bungweli linali nazo, momwe zoopsa zinayesedwera komanso amene anavomereza chisankhocho. Kutulutsidwa (kuchotsedwa) ndi msonkhano waukulu kumangokhudza mfundo zomwe zinali zoonekeratu kuchokera ku maakaunti apachaka kapena zomwe zinawululidwa pamsonkhano, ndipo inshuwaransi ya owongolera ndi akuluakulu nthawi zambiri imachotsa zolakwa mwadala.

Kodi mumakonza bwanji kayendetsedwe ka zoopsa ndi kayendetsedwe ka mkati?

Bungweli lili ndi udindo wozindikira zoopsa zazikulu komanso zowongolera zomwe zimawasunga mkati mwa malire ovomerezeka. Bungwe loyang'anira kapena otsogolera omwe si akuluakulu ndi omwe amayang'anira izi.

Makampani ambiri amagwiritsa ntchito mitundu yodziwika bwino, monga COSO yowongolera mkati, ISO 31000 yowongolera zoopsa ndi chitsanzo cha mizere itatu, momwe oyang'anira amakhala ndi zoopsa, ntchito yotsata malamulo imakhazikitsa mfundo ndipo kafukufuku wamkati amapereka chitsimikizo chodziyimira pawokha. Kwa makampani omwe atchulidwa, gawo labwino kwambiri 1.4.3 la Dutch Corporate Governance Code limafuna mawu osalamulira mu lipoti la oyang'anira.

Kwa kampani yaying'ono, njira yosavuta imagwira ntchito: kulekanitsa misonkho yolipira, mfundo yokhala ndi maso anayi pamwamba pa ndalama zomwe zakhazikitsidwa, kutseka ndalama pamwezi komanso kulembetsa zoopsa ndi eni ake. Mfundo yofunika kwambiri ndi yakuti bungweli likhoza kusonyeza kuti likudziwa zoopsa zazikulu ndikuchitapo kanthu.

Kodi muyenera kukonzekera chiyani kuti mukhale okhulupirika komanso odziwa zambiri?

Olemba ntchito omwe ali ndi antchito 50 kapena kuposerapo ayenera kukhala ndi njira yodziwira mkati mwa kampani ngati akuganiziridwa kuti akuchita zolakwa motsatira lamulo la Whistleblowers Protection Act (Wet bescherming klokkenluiders). Atolankhani amatetezedwa ku kubwezera.

Malamulo okhudza kayendetsedwe ka zinthu amakhazikitsa malamulo okhudza kusamvana kwa zofuna, mphatso ndi kuletsa ziphuphu. Njira yolankhulirana imagwira ntchito pokhapokha ngati anthu amaikhulupirira. Zimenezi zimafuna kuti anthu azisamalira mwachinsinsi, njira yomveka bwino yofufuzira komanso bungwe kapena komiti yomwe imatsatira malipoti ndi maphunziro omwe apezeka.

Kodi bungwe la ntchito ndi anthu ena okhudzidwa ali ndi udindo wotani?

Kampani yokhala ndi antchito 50 kapena kuposerapo ku Netherlands iyenera kukhazikitsa bungwe la ntchito (ondernemingsraad) motsatira lamulo la Works Councils Act (Wet op de ondernemingsraden, WOR). Bungwe la ntchito lili ndi ufulu wofunsidwa pa zisankho zofunika zachuma komanso ufulu wovomereza malamulo ofunikira pantchito.

Ufulu wopereka uphungu umakhudza zisankho monga kusamutsa ulamuliro, kukonzanso, ndalama zambiri kapena kusankhidwa kapena kuchotsedwa ntchito kwa director (Nkhani 25 ndi Nkhani 30 WOR). Uphunguwo uyenera kupemphedwa panthawi yomwe ungakhudzebe chisankhocho. Ufulu wovomereza umakhudza makonzedwe monga penshoni, maola ogwira ntchito ndi njira zowunikira antchito (Nkhani 27 WOR). Pangani ufuluwu mukukonzekera zisankho, osati ngati lingaliro lomaliza.

Ogawana nawo amatsatira ufulu wawo pamsonkhano waukulu. Makampani omwe alembedwa amasunganso zokambirana za osunga ndalama. Mabanki ndi mabungwe ena azachuma nthawi zambiri amakhala ndi ufulu wodziwitsa ndi kuvomereza pansi pa zikalata za ngongole, zomwe ziyenera kuwonetsedwa mu matrix yovomerezeka.

Kodi ndi ntchito ziti zofotokozera zomwe zimagwira ntchito?

Bv ndi nv iliyonse iyenera kukonza maakaunti apachaka ndipo, kutengera kukula kwake, lipoti la oyang'anira, ndikulipereka ku Chamber of Commerce (KvK). Makampani akuluakulu ayeneranso kuti maakaunti awo aziwunikidwa.

Kwa BV, bungweli limakonza maakaunti apachaka mkati mwa miyezi isanu kuchokera kumapeto kwa chaka chachuma; msonkhano waukulu ukhoza kuwonjezera izi mpaka miyezi isanu (Nkhani 2:210 BW). Pambuyo povomerezedwa, maakaunti ayenera kuperekedwa ku KvK mkati mwa masiku asanu ndi atatu, ndipo mulimonsemo mkati mwa miyezi khumi ndi iwiri kuchokera kumapeto kwa chaka chachuma. Kulembetsa mochedwa kungayambitse chindapusa ndipo, mu bankirapuse, kuganiziridwa kuti ndi kayendetsedwe kosayenera komwe tatchula pamwambapa.

Lipoti la kukhazikika pansi pa EU Corporate Sustainability Reporting Directive (CSRD) limagwira ntchito ku makampani akuluakulu komanso olembetsedwa. Kukula kwake ndi nthawi yake zinasinthidwa ndi EU mu 2025, choncho yang'anani ngati kampani yanu ili mkati mwake komanso nthawi yomwe ikugwirizana ndi izi.

Kodi malamulo a Dutch Corporate Governance Code amagwira ntchito liti?

Malamulowa amagwira ntchito ku makampani omwe ali ndi ofesi yawo yolembetsedwa ku Netherlands. Ayenera kunena mu lipoti lawo la oyang'anira ngati akutsatira mfundo zake ndi malamulo abwino komanso kufotokoza kusagwirizana kulikonse.

Udindo uwu wa "kutsatira kapena kufotokoza" uli ndi maziko alamulo mu Article 2:391 BW ndi lamulo lofananalo pa zomwe zili mu lipoti la oyang'anira. Mtundu wamakono wa Code umachokera mu Disembala 2022 ndipo umaganizira kwambiri za kupanga phindu kwa nthawi yayitali, kusiyanasiyana ndi chikhalidwe cha kampaniyo. Komiti Yoyang'anira Corporate Governance imafotokoza momwe makampani amagwiritsira ntchito.

Makampani osalembedwa satsatira Malamulo, koma ambiri amagwiritsa ntchito ngati chitsogozo, mwachitsanzo akamakonzekera osunga ndalama kapena kugulitsa. Sankhani zinthu zomwe zikugwirizana ndi kukula kwanu m'malo mokopera Malamulo onse.

Kusiyanasiyana pa bolodi

Kuyambira pa 1 Januwale 2022, bungwe loyang'anira la bungwe lolembetsedwa liyenera kukhala ndi amuna osachepera gawo limodzi mwa magawo atatu ndi akazi osachepera gawo limodzi mwa magawo atatu. Kusankhidwa komwe sikukwaniritsa izi sikuli koyenera.

Ma NV ndi ma BV akuluakulu ayeneranso kukhazikitsa zolinga zoyenera komanso zazikulu zokhudzana ndi kufanana pakati pa amuna ndi akazi pa bolodi lawo, bungwe loyang'anira ndi oyang'anira akuluakulu, kupanga dongosolo loti akwaniritse izi, ndikupereka lipoti la izi chaka chilichonse ku Social and Economic Council (SER).

Ndi malamulo ati a EU omwe amakhudza ulamuliro?

Kupatula malamulo a makampani aku Dutch, malamulo angapo a EU amaika maudindo mwachindunji kwa bungweli. Chofunika kwambiri ndi kuteteza deta, chitetezo cha pa intaneti ndi luntha lochita kupanga.

• Lamulo la General Data Protection Regulation (GDPR) limafuna kuti kampaniyo ikhale yokhoza kusonyeza kuti ikutsatira malamulo, kusankha mkulu woteteza deta nthawi zina komanso kupereka lipoti la kuphwanya deta ku Dutch Data Protection Authority (Autoriteit Persoonsgegevens) mkati mwa maola 72.
• Lamulo la NIS2, lomwe linakhazikitsidwa ku Netherlands kudzera mu Cybersecurity Act (Cyberbeveiligingswet), limafuna kuti mabungwe omwe ali m'gululi achitepo kanthu pa chitetezo cha pa intaneti chomwe bungwe loyang'anira limavomereza ndi kuyang'anira.
• Lamulo la EU AI, lomwe linayamba kugwira ntchito pa 1 Ogasiti 2024 ndipo limagwira ntchito m'magawo, limakhazikitsa maudindo kwa makampani omwe amapanga kapena kugwiritsa ntchito machitidwe a AI, kutengera kuchuluka kwa chiopsezo.

Perekani udindo pa gawo lililonse mwa magawowa kwa membala wotchulidwa wa bungwe ndipo onetsetsani kuti bungweli limalandira malipoti nthawi zonse.

Kodi mumasintha bwanji kayendetsedwe ka kampani yanu kuti kagwirizane ndi kampani yanu?

Sungani dongosolo loyenera. Kampani yatsopano imafunika ufulu wosankha bwino komanso kuwongolera koyambira; gulu lomwe lili ndi mabungwe akunja likufunika maziko ofanana okhala ndi zowonjezera zakomweko.

Magulu ndi ntchito zodutsa malire

Mu gulu, kampani yayikulu imakhazikitsa mfundo zoyambira ndi nkhani zosungidwa. Bungwe lililonse la kampani liyenera kuchitabe zinthu mokomera kampani yakeyake.

Kusamvana kumeneko n'kofunika kwambiri. Malangizo ochokera kwa kholo omwe amavulaza kampani ya kampani, mwachitsanzo pochotsa katundu wake, angapangitse oyang'anira kampani ya kampani kukhala ndi udindo. Sungani kaundula wa bungwe lalikulu kwa oyang'anira, osayina ndi masiku olembera, ndikuwonetsetsa kuti mabungwe am'deralo akumanadi ndikusankha zochita.

Maziko ndi mabungwe

Kuyambira pa 1 Julayi 2021, lamulo la Management and Supervision of Legal Entities Act (Wet bestuur en toezicht rechtspersonen, WBTR) lagwiritsa ntchito malamulo ofanana pa ntchito, mikangano ya chidwi ndi udindo ku mabungwe ndi mabungwe.

Kodi muyenera kuyang'ana chiyani ngati director?

Monga director muli ndi udindo pa nkhani 2:9 ndi 2:248 BW, choncho onetsetsani kuti dongosololi likutetezani pakuchita izi:

• Kodi mukudziwa zisankho zomwe zimafunika kuvomerezedwa pasadakhale motsatira nkhani kapena mgwirizano wa eni masheya, ndipo kodi kuvomerezedwako kunalembedwa?
• Kodi mwalengeza chilichonse chotsutsana ndipo simunalowe mu chisankho chimenecho (Nkhani 2:239(6) BW ya bv)?
• Kodi zisankho za bungwe zimalembedwa, ndi mfundo zomwe zachokera?
• Kodi maakaunti apachaka amakonzedwa ndikuperekedwa ku KvK mkati mwa nthawi yomaliza yomwe malamulo amakhazikitsa?
• Kodi bungwe la ntchito lapemphedwa upangiri panthawi yake pa zisankho zomwe zalembedwa mu Article 25 WOR?

Kodi muyenera kuyang'ana chiyani ngati shareholder?

Monga eni masheya, mumagwiritsa ntchito mphamvu zanu pamsonkhano waukulu komanso zikalata zomwe mwasaina, choncho onani:

• Ndi zisankho ziti zomwe nkhanizo zimasungidwira msonkhano waukulu, komanso ngati mungathe kupereka malangizo kwa bungwe (Nkhani 2:239(4) BW).
• Ndani amasankha ndi kuchotsa oyang'anira ndi oyang'anira, komanso ngati kayendetsedwe ka kampani yayikulu kamachepetsa ufuluwo.
• Ufulu wotani wodziwa zambiri womwe muli nawo pakati pa misonkhano, malinga ndi lamulo kapena mgwirizano wa eni masheya.
• Kaya kugawa kumayesedwa poyerekeza ndi mayeso ogawa a Article 2:216 BW musanalandire.
• Momwe kusagwirizana ndi kutuluka zimathetsedwera, mwachitsanzo ndi gawo losamutsa kapena njira yofufuzira (enquêteprocedure) ku Enterprise Chamber.

Kodi tingakuchitireni chiyani ndi dongosolo lanu la kayendetsedwe ka boma?

Gulu lathu la zamalamulo la makampani limakhazikitsa ndikuwunikanso kayendetsedwe ka makampani aku Netherlands ndi apadziko lonse lapansi:

• Timawunikanso nkhani zanu za mgwirizano ndi mgwirizano wa eni masheya motsutsana ndi Buku 2 BW ndi kupanga kwanu zisankho.
• Timalemba malamulo a bungwe, njira yovomerezera ndi njira yotsutsana ndi zofuna.
• Timayesa ngati ndondomeko ya kampani yayikulu ikugwira ntchito komanso ngati pali njira yochotsera kapena yochepetsera yomwe ilipo.
• Timakonza uphungu wa bungwe la ntchito ndi ufulu wovomereza pa zisankho zazikulu monga kukonzanso kapena kugulitsa.
• Timalangiza otsogolera za momwe angadziwire udindo wawo asanapange chisankho choopsa.

Chidule

• Ndondomeko yoyendetsera makampani imafotokoza amene amasankha, amene amawayang'anira komanso momwe owongolera amawerengera zisankho zawo.
• Ku Netherlands malamulo akuluakulu ali mu Buku 2 BW; Dutch Corporate Governance Code imagwira ntchito ku makampani omwe alembedwa pamaziko otsatira kapena kufotokoza.
• Otsogolera ayenera kuchita zinthu mogwirizana ndi zofuna za kampani, zomwe zikuphatikizapo zofuna za antchito, obwereketsa ndi ena omwe akukhudzidwa.
• Mungasankhe pakati pa bolodi la magawo awiri ndi limodzi; dongosolo la kampani yayikulu limapangitsa kuti kuyang'anira kukhale kofunikira.
• Kulemba ulamuliro m'nkhani, malamulo a bungwe ndi mndandanda wovomerezeka, ndikuphatikiza bungwe la ntchito pakapita nthawi.

Malamulo okhazikitsidwa ndi lamulo angapezeke mu Buku Lachiwiri la Dutch Civil Code.

MAFUNSO OFUNSIDWA KAWIRIKAWIRI