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‫الفصل‬
‫الثامن‬
:
‫الحوكمـــــــــــــــــــة‬
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
1
1
.
‫وأهدافها‬ ‫الحوكمة‬ ‫مفهوم‬
‫أ‬
.
‫الحوكمة‬ ‫مفهوم‬
:
‫التعاريف‬ ‫أشمل‬ ‫من‬
‫للحوكمة‬
‫تعريف‬ ‫هو‬
”
‫باركنسون‬
“
‫كتابه‬ ‫في‬
”
‫حوكمة‬
‫الشركات‬
“
1994
‫م‬
:
”
‫إدارة‬ ‫مصداقية‬ ‫يعكس‬ ‫والذي‬ ‫المعتمد‬ ‫والتنسيقي‬ ‫اإلشرافي‬ ،‫اإلداري‬ ‫اإلجراء‬ ‫هي‬ ‫الحوكمة‬
‫الشركاء‬ ‫لمصالح‬ ‫رعايتها‬ ‫في‬ ‫الشركة‬
“
(
،‫باركنسون‬
1994
.)
‫الحوكمة‬ ‫و‬
:
”
‫اإلدارة‬ ‫سلطات‬ ‫ممارسة‬ ‫أسلوب‬ ‫هي‬
‫الرشيدة‬
“
‫ب‬
.
‫الحوكمة‬ ‫أهداف‬
:
.1
‫تحقيق‬
‫والعدالة‬ ‫الشفافية‬
.2
‫الشركة‬ ‫إدارة‬ ‫مساءلة‬ ‫حق‬ ‫منح‬
.3
‫المساهمين‬ ‫حماية‬ ‫تحقيق‬
.4
‫العامة‬ ‫المصلحة‬ ‫غير‬ ‫في‬ ‫السلطة‬ ‫استغالل‬ ‫من‬ ‫الحد‬
.5
‫بالرقابة‬ ‫للقيام‬ ‫اإلدارة‬ ‫مجلس‬ ‫أعضاء‬ ‫غير‬ ‫من‬ ‫رقابية‬ ‫جهة‬ ‫إيجاد‬
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
2
‫المنظمة‬
‫المساهمون‬
‫اإلدارة‬
‫مجلس‬
‫اإلدارة‬
‫ييوانين‬‫ي‬‫والق‬ ‫ييد‬‫ي‬‫والقواع‬ ‫ييراءات‬‫ي‬‫اإلج‬ ‫ييي‬‫ي‬‫ه‬
‫يييييريعية‬‫ي‬‫التش‬ ‫يييييلطات‬‫ي‬‫الس‬ ‫يييييم‬‫ي‬‫تحك‬ ‫يييييي‬‫ي‬‫الت‬
‫المنظمة‬ ‫في‬ ‫واإلدارية‬ ‫والتشغيلية‬
.
‫إجراءات‬
‫ومراقبة‬ ‫تعيين‬
‫تقارير‬ ‫رفع‬
‫واختيا‬ ‫ترشيح‬
‫ر‬
‫ييد‬‫ي‬‫تعتم‬
‫يية‬‫ي‬‫الحوكم‬
‫يي‬‫ي‬‫الع‬ ‫يياعين‬‫ي‬‫القط‬ ‫ييين‬‫ي‬‫ب‬ ‫يياون‬‫ي‬‫التع‬ ‫ييل‬‫ي‬‫عل‬
‫ام‬
‫فيييي‬ ‫ييية‬‫ي‬‫تنافس‬ ‫لسيييو‬ ‫ييام‬‫ي‬‫نظ‬ ‫إليجييياد‬ ‫ييد‬‫ي‬‫وذل‬ ‫يياذ‬‫ي‬‫والخ‬
‫المجتمع‬
.
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
3
2
.
‫مرتكزات‬
‫الحوكمة‬
•
‫المشاركة‬
:
‫إشراد‬
‫جميع‬
‫فئات‬
‫المجتمع‬
‫من‬
‫خالل‬
‫مؤسسات‬
‫تمثيلية‬
‫شرعية‬
‫في‬
‫التنم‬
‫ية‬
‫وفي‬
‫أخذ‬
،‫القرارات‬
‫وهذا‬
‫يتطلب‬
‫وجود‬
‫مجتمعا‬
‫ّا‬‫ي‬‫مدن‬
.
•
‫حكم‬
‫القانون‬
:
‫وجود‬
‫أطر‬
‫قانونية‬
‫عادلة‬
‫و‬
‫تطبيق‬
‫القوانين‬
‫بحيادية‬
‫وهذا‬
‫يتطلب‬
‫استق‬
‫اللية‬
‫القضاء‬
‫وجهات‬
‫تنفيذية‬
‫محايدة‬
.
•
‫الشفافية‬
:
‫تعني‬
‫أن‬
‫عملية‬
‫اتخاذ‬
‫القرارات‬
‫تتم‬
‫وفق‬
‫قواعد‬
،‫معلومة‬
‫وأن‬
‫المعلومات‬
‫متا‬
‫حة‬
‫للجميع‬
‫وخاصة‬
‫من‬
‫يهمهم‬
‫األمر‬
.
•
‫سرعة‬
‫االستجابة‬
:
‫لمتطلبات‬
‫كل‬
‫الفاعلين‬
•
‫اإلجماع‬
‫أو‬
‫التوافق‬
:
‫تتطلب‬
‫الحوكمة‬
‫الرشيدة‬
‫توسط‬
‫مختلف‬
‫المصالح‬
‫في‬
‫المجتمع‬
‫ل‬
‫لوصول‬
‫إلل‬
‫توافق‬
‫لتحقيق‬
‫المصلحة‬
‫المشتركة‬
‫لكل‬
‫المجتمع‬
:
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
4
•
‫المساواة‬
‫واالشتمال‬
:
‫إتاحة‬
‫الفرذ‬
‫لكل‬
،‫الفئات‬
‫خاصة‬
،‫المستضعفة‬
‫لتحس‬
‫ين‬
‫أوضاعها‬
‫والمحافظة‬
‫علل‬
‫مصالحها‬
.
•
‫الفاعلية‬
‫والكفاءة‬
:
‫الفاعلية‬
‫تقتضي‬
‫أن‬
‫تكون‬
‫نتائج‬
‫العمليات‬
‫والمؤسس‬
‫ات‬
‫متفقة‬
‫مع‬
‫احتياجات‬
،‫المجتمع‬
‫والكفاءة‬
‫تتمثل‬
‫في‬
‫االستخدام‬
‫االمثل‬
‫للموارد‬
.
•
‫المحاسبة‬
:
‫يجب‬
‫أن‬
‫تخضع‬
‫المؤسسات‬
‫لمحاسبة‬
‫المتأثرين‬
‫بأنشطتها‬
•
‫الرؤية‬
‫االستراتيجية‬
:
‫ينبغي‬
‫علل‬
‫أصحاب‬
‫القرار‬
‫امتالد‬
‫رؤية‬
‫طويلة‬
‫المدى‬
‫لألمور‬
‫هذا‬
‫النمط‬
‫من‬
‫الحكم‬
،‫الرشيد‬
‫انتقل‬
‫من‬
‫السياسة‬
‫وإدارة‬
‫الدولة‬
‫إلل‬
‫الشركات‬
‫والمؤسسات‬
‫االقتصادية‬
‫من‬
‫أجل‬
‫تحقيق‬
‫كفاءة‬
‫اقتصادية‬
،‫عالية‬
‫ومعالجة‬
‫المش‬
‫كالت‬
‫الناتجة‬
‫عن‬
‫الممارسات‬
‫الخاطئة‬
‫الصادرة‬
‫عن‬
‫أحد‬
‫الجهات‬
‫التنفيذية‬
‫في‬
‫المنظمات‬
.
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
5
.1
‫وجود‬
‫أساس‬
‫إلطار‬
‫فعال‬
‫لحوكمة‬
‫الشركات‬
:
‫يعمل‬
‫علل‬
‫تعزيز‬
،‫الشفافية‬
‫يكون‬
‫متناسقا‬
‫مع‬
‫أحكام‬
‫القانون‬
‫ويقسم‬
‫المسؤوليات‬
‫بوضوح‬
‫في‬
‫ما‬
‫بين‬
‫الجهات‬
‫اإلشرافية‬
‫والتنظيمية‬
‫والتن‬
‫فيذية‬
.2
‫حفظ‬
‫حقوق‬
‫جميع‬
‫المساهمين‬
:
‫وتشمل‬
‫نقل‬
‫ملكية‬
،‫األسهم‬
‫واختيار‬
‫مجلس‬
،‫اإلدارة‬
‫والحص‬
‫ول‬
‫علل‬
‫عائد‬
،‫األرباح‬
‫ومراجعة‬
‫القوائم‬
،‫المالية‬
‫وغيرها‬
‫مما‬
‫يضمن‬
‫حقوقهم‬
.
.3
‫المساواة‬
‫بين‬
‫المساهمين‬
‫داخل‬
‫كل‬
‫فئة‬
:
‫من‬
‫حيث‬
‫حقهم‬
‫في‬
‫التصويت‬
‫علل‬
‫القرارات‬
‫األس‬
‫اسية‬
‫واطالعهم‬
‫علل‬
‫معلومات‬
‫المنظمة‬
‫المالية‬
‫والهيكلة‬
‫اإلدارية‬
...
.4
‫دور‬
‫أصحاب‬
‫المصالح‬
‫في‬
‫أساليب‬
‫ممارسة‬
‫سلطات‬
‫االدارة‬
‫بالشركة‬
:
‫وتشمل‬
‫احترام‬
‫حقوقهم‬
‫القانونية‬
‫والتعويض‬
‫عن‬
‫أي‬
‫انتهاد‬
...
.5
‫االفصاح‬
‫والشفافية‬
...
.6
‫مسؤوليات‬
‫مجلس‬
‫االدارة‬
:
‫وتشمل‬
‫هيكل‬
‫مجلس‬
‫االدارة‬
‫وواجباته‬
،‫القانونية‬
‫وكيفية‬
‫اختي‬
‫ار‬
‫أعضائه‬
‫ودوره‬
‫في‬
‫االشراف‬
‫علل‬
‫االدارة‬
3
.
‫معايير‬
‫الحوكمة‬
26/10/1445
‫االجتماعية‬
‫والمسؤولية‬
‫العمل‬
‫أخالقيات‬
6

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