Table of Contents

Ukwazisa

Kwihlabathi lanamhlanje elintsonkothileyo nelidibeneyo, iinkqubo zolawulo ziye zaba zizixhobo ezibalulekileyo zokukhuthaza ukubonakala nokuziphethe kakuhle koorhulumente, imibutho kunye nemibutho engafumani ngeniso. Ezi nkqubo aziyonkqubo nje yokusebenza kwemisebenzi yezobugcisa `````zizizizizizinziso eziqinisekisa ukuba zinokuphendula, zithintele ukuziphatha okubi, zize zikhuthaze impucuko yokuthembeka. Ngaphandle kokuvelela okusebenzayo, imibutho ibeka engozini yokungabonisi ngaphaya, ukuwohloka kwemilinganiselo yokuziphatha, nokungathembani kwabantu. Eli nqaku lihlolisisa indlela esebenza ngayo, isizathu sokuba isebenza, nento enokwenziwa yintlangano ukuze ikwazi ukubenza bathembeke ngakumbi kwikamva elinobulungisa nelifanelekileyo.

Ukuqonda Ubuchule Bokusebenzisa Izixhobo

Iinkqubo ezilawulayo zibhekisela kwinkqubo, izakhiwo, kunye nezenzo ezijolise, zihlole, zikhokele, zikhokele izenzo nezigqibo zabantu ngabanye kunye nemibutho. Injongo yazo eyintloko kukuqinisekisa ukuba zithobela imithetho, imimiselo, imigaqo yokuziphatha, kunye nemigaqo yangaphakathi. Ezi nkqubo zinokubekwa ngokwamaqela ahlukeneyo kwiintlobo zangaphakathi nezezingaphandle, nganye isebenza indima eyahlukileyo kodwa engqinelanayo.

Umatshini Olawulayo

Ulawulo lwangaphakathi lwakhiwe kwisakhiwo solawulo lombutho. Imizekelo iquka amasebe ophicotho-zincwadi, iikomiti zemigaqo yokuziphatha, abaphathi-mikhosi abathobelayo, neekomiti zolawulo lomgangatho webhodi (ezifana neekomiti zokuphicotha okanye zomngcipheko). Le misebenzi isebenza ngaphakathi kwintlangano kodwa yenzelwe ukugcina inkululeko eyaneleyo ukuqwalasela imisebenzi ngokufanelekileyo kwaye inike ingxelo ngeeziphumo kubaphathi abakhulu okanye kwibhodi.

Umatshini Wangaphandle Olawulayo

Ulwalathiso lwangaphandle luvela kumaqumrhu angaphandle, anjengemibutho elawulayo, abameli abazimeleyo, iiofisi zoluvo, ii-ofisi zoondaba, nemibutho yoluntu. La maqumrhu anikela umaleko owongezelelekileyo wokuhlola, ngokufuthi anegunya lokumisela imvume, ukuchasana, okanye izenzo zokufuna ukulungiswa kwabantu. Ukujongana namazwe ngamazwe kujongwa njengeyona nto iphambili, njengeenkonzo zemali, ukunyamekela impilo, kunye norhulumente.

Amalungu angundoqo olawulo olusebenzayo

Ukuze iinkqubo zolawulo ziphumelele, zimele ziquke iinxalenye eziliqela ezisisiseko:

  • Izigunyaziso ezicacileyo – umlinganiselo ochaziweyo wegunya noxanduva
  • [[UMTL:0] Intengiselwano – ukukhululeka kwimpembelelo engafanelekanga ngabo bajongelwayo
  • inika ulwazi [ – ukukwazi ukuhlola iingxelo, abasebenzi bodliwano-ndlebe, kunye nokwenza uphando
  • Amandla onyanzeliso – igunya lokuncomela okanye ukuzalisekisa amanyathelo okulungisa
  • umahluko – iziphumo zolawulo zinxulunyaniswa nabagcini-khusi abafanelekileyo

Ukubaluleka Kokubonisa Imbonakalo

Ukubonisa ngaphaya kwengqondo kungumkhwa wokwabelana ngokukhululekileyo ngezenzo, izigqibo, kunye nomsebenzi. Kukuthenjwa kwelungu lokuthembana nakweliphi na ibutho. Xa imibutho ibona ngaphaya, yenza abasebenzi berhafu, abathengisi, abalawuli, kunye noluntu lonke .ukuqonda indlela izigqibo ezenziwa ngayo, indlela oovimba abasetyenziswa ngayo, nokuba imilinganiselo yokuziphatha iyaxhaswa kusini na.

Iingenelo Zokuba Nqikelelo

  • Intembeko kawonke-wonke – Izakha-mhlaba nabathengi basengozini yokuxhasa imibutho esebenza ngokuphandle.
  • i-'i-active' egcina isibambiso'--intlangano ezibonisa ngaphaya zimema ingxelo nentsebenziswano, nto leyo ekhokelela kwiziphumo ezingcono.
  • Inciphisa ubungozi bokonakala [[FLT: 1] – ukukhanya kwelanga kusisona sibulala ntsholongwane esingcono; ukubonakala ngaphaya kuyenza ibe nzima ukuba isimilo esingalunganga sihlale sifihliwe.
  • iqinisekisa ukwenza isigqibo – Xa ugcino-lwazi kunye neenkqubo zivulekile, izigqibo zingavavanywa kwaye zicokiswe ngokunempumelelo.
  • Iqinisa ukuphendula [-ukubonakala gca kwecala kunika imbopheleleko yezenzo neziphumo, ikwenza kube lula ukugcina umntu ngamnye kunye nezinto ezikhoyo zinokuphendula.

Indlela Umatshini Olawulayo Okwandisa Ngayo Ukubonakala Kwabantu

Iindlela zokulawula yi-injini eqhuba ukubonakala. Zisebenzisa ukuvuleka ngokudala amathuba acwangcisiweyo okuqukunjelwa kolwazi, ahlolwe, kwaye asetyenziswe. Nazi iindlela ezingundoqo zolawulo ezikhulisa ukubonakala:

Ukunika ingxelo rhoqo

Ulawulo oluninzi lufuna iingxelo zexesha ngalinye(iingxelo ze-pinanc) zeengxelo, iibhodi zokusebenza, iingxelo zokuthobela, kunye neengxelo zokuchaphazeleka. Ezi ngxelo zisoloko zifumaneka kuluntu okanye kubagcini-mathiriyeli abangundoqo. Umzekelo, iinkampani ezidwelise iziphumo kufuneka zifake iingxelo zonyaka kunye neKhomishini ye-Sceturalis (SEC) eUnited States, i-scloreat nempilo yemali, iingozi, kunye nezenzo zokulawula. Ingeniso zisoloko zifuneka ukupapasha i-IRS Form 990s, ukubonisa iindleko zazo, iindleko, kunye nemisebenzi yazo yocwangciso.

Ukufikelela Kuwonke-wonke Kulwazi

Inkululeko yemithetho yolwazi nemigaqo-nkqubo evulekileyo yenkcazelo inika amandla abemi, iintatheli, nabaphandi ukuba bacele baze bafikelele kwiingxelo zikarhulumente. Amaqumrhu alawulayo njenge-Ombudsman okanye abameli-lwazi basekuhlaleni awanyanzelisa la malungelo. Kwicandelo labucala, imithetho yokukhusela abathengi isenokufuna iinkampani zikhuphe izinto ezithengelwe, iingxelo zokhuseleko okanye imisebenzi yempangelo.

Uvavanyo oluzimeleyo kunye neMiphicotho-zincwadi

Abahloli bangaphandle nabahloli bangaphandle banikela uhlolisiso olungakhethiyo lokuba umbutho ulandela iinkqubo zawo ezichaziweyo kunye neemfuno ezisemthethweni. Ezi ngxelo zophicotho-zincwadi zinokuba zezemali, ezisebenzayo, okanye ezisesikweni kwindalo. Xa iziphumo zipapashwa/okanye ubuncinane zabelana neebhodi zobuveleli .

Ukhuseleko lwemipu kunye neziqhagamshelanisi ezinika ingxelo

Ubuchule bokugqithisela budla ngokuquka imijelo yokuxela ngokufihlakeleyo `i-hotlines, imigaqo-nkqubo yokuncedisa, okanye ii-parters zamanani `evumela abaqeshwa kunye nabanye abagcini-matyala ukuba baxele ukungaziboni kakuhle ngaphandle koloyiko lokuziphindezelela. Izixhobo zokukhusela i-Whistleer zisisisixhobo esinzima sokubonisa imbonakalo kuba zityhila imibango esenokuphoswa yile. Imithetho efana ne-Dodd-Frank Act e-U.S. inika izikhuseli zemali kunye neziviso ezisemthethweni kubaqhubi beempempempe ezichazayo ezichaza ukungqubana.

Ukukhuthaza Ihambo Efanelekileyo Ngolawulo

Ihambo yenzululwazi yezokuziphatha yikhampasi yemigaqo yokuziphatha yentlangano. Ngoxa imbonakalo igxininisa ekuthetheni, imilinganiselo igxininisa ekulungeni nasekuziphatheni ngokuphosakeleyo.

Ukumisela Imigaqo Ecacileyo

Ulwakhelo oluphezulu lufuna imibutho efumana ikhowudi yehambo, imigaqo yemilinganiselo yokuziphatha, kunye nemithetho yemfazwe ephindwayo. La maxwebhu amisela amathemba endlela yokuziphatha, ukwenza izigqibo ezikhokelayo kwiindawo ezingwevu, kwaye anika isiseko sokuhlola ihambo. Umzekelo, i-OECD's Corporate Governance Principlence icebisa ukuba iibhodi zinyanzelise imilinganiselo yokuziphatha nokulawula ukusebenza kwazo.

Ukuhlomela uNxulumaniso neMigangatho Ethe ngqo

Ukuba nemithetho yokuziphatha akwanele, kuyafuneka ukuba inyanzeliswe. Ukuthobela izidumbu ngokuqwalasela ngokuzihlola rhoqo, ngokuzixilonga, nangokuphanda. Zingaqhuba neentlanganiso zoqeqesho ukuze ziqinise ulindelo lwendlela yokuziphatha. Kwimibutho emininzi, umphathi-mikhosi oyintloko okanye umphathi-mikhosi othobelayo unikela ingxelo ngqo kwikomiti yokuphicotha-zincwadi yebhodi ukuqinisekisa ukuzimela nokubonakala.

Ukukhuthaza Isithethe Sokuziphendulela

Ukuphendula kuthetha ukuba abantu ngabanye namaqela abo bayaphendula ngezenzo zabo. Ukulawula kubangela ukuba kuthathe ityala ngokulandela izigqibo, ngokulinganisela iziphumo, kunye neziphumo ezimandundu zokwaphulwa kwemithetho. Xa abaqeshwa bebona ukuba ukuphambuka kwemilinganiselo yokuziphatha kuneziphumo zokwenene, /nakanjani na ngesenzo sokuqeqesha, intlawulo, okanye ukutyhilwa kwabantu ngokubanzi qha, kuphakamisa ukubaluleka kwengqibelelo. Ngokuchasene noko, xa isimilo siqwalaselwa kwaye sivuzwa, kuyasomeleza imilinganiselo yokuziphatha yentlangano.

Indima yogcino-lwazi kunye nobuxhakaxhaka bobuxhakaxhaka

Ukujongana kwale mihla kuya kuxhomekeka kugcino-lwazi, ubukrelekrele obungeyonkqubo, kunye nezixhobo zamanani zokufumanisa ukuba izinto ezikhoyo kunye nemilinganiselo ebonisa ukuziphatha okubi. Umzekelo, amaqumrhu emali asebenzisa iinkqubo zokuhlola ezorhwebo ukujolisa imali enokwenzeka. Iinkqubo zophicotho-zincwadi zezonyango zisebenzisa i-software yokuchaza ukungaguquguquki kolwazi. Ezi zixhobo zobugcisa zenza ulawulo lube nobuchule obuqhubekayo, kodwa ziphakamisa imibuzo nge-mfihlo ne-algoricisms---"isueeenza zikwazi ukucombulula.

Uhlolisiso Lwezinto Ezinokusetyenziswa Ngoomatshini Abalawulayo

Imizekelo yehlabathi yokwenene ibonisa indlela ulawulo olunokubangela ngayo ukuba kubekho ukukhanya nehambo entle kwiimeko ezahlukeneyo.

Isifundo Sesi - 1: Urhulumente Uyalawula – Indima YamaOfisi Oonozakuzaku

Kumazwe amaninzi, i-ambudsman ligosa elizimeleyo, elikwiqondo eliphezulu eliphanda izikhalazo zabemi ngezenzo zolawulo okanye ukungaphumeleli. Iiofisi ze-Ombudsman zisebenza nge-execcator, ngokufuthi zinamandla okunyanzela ubungqina kwaye zenze iingcebiso. ESweden, le nkqubo ibikhona ukususela ngowe-1809, kwaye iye yaba yimodeli kumazwe amaninzi edemokhrasi. Iingxelo ze-Ombsman zilumsman zilu ngokuqhelekileyo, zikhanyisa ukuziphatha korhulumente okunokuthi ngandlel'ukuhlala kufihliwe. Le nkqubo isebenza kakhulu ekuphenduleni imicimbi efana nezenzo ezingalunganga zamapolisa, ukulibazisela kwiinkonzo zikawonke, kunye nocalucalucalu.

Isifundo semeko 2: Ulawulo loLawulo-Manyano – iiKomiti zoPhicotho-zincwadi namagosa aManyano

Iinkampani zikawonke-wonke zinyanzelekile ukuba zitshintshisene ngemiqathango yemfuno njenge-New York Stock Exchange (YSE) ukuze zibe neekomiti ezizimeleyo zophicotho-zincwadi ezibunjwe ngamalungu ebhodi. Ezi komiti zongamela ukubika kwemali, ulawulo lwangaphakathi, kunye nendlela esebenza ngayo izikhululo zangaphandle. Ukongeza, abaphathi-mikhosi abathobelayo baqinisekisa ukuba inkampani ibambelele kwimithetho efana nemithetho efana neFrogion Modific Proces Acts (FCPA). Ingxelo edumileyo yempumelelo inceda uJohnson & Lamp; umsebenzi kaJohnson wamkela uthotho lwemveliso kunye neendawo ezisemthethweni ngokusebenzisa ulawulo olungqongqo kunye nemiqathango yokubonisa ukukhanya.

Isifundo semeko 3: Ukungancedi Mngeni Mbalwa - I-Candelo

Kwicandelo elingangeni mvuzo, imibutho efana ne ivavanya i-Navigator ivavanya inkxaso-mali esekelwe kwimpilo yemali, ukuphendula, nokubonakala. Ifuna iinzuzo zokutyhila iinkqubo zebhodi, iingxelo zenkxwaleko, kunye neengxelo zemali eziphicongiweyo. Ezi ngeniso zingakhutshwanga ekuboneni iminikelo eninzi kunye namavolontiya. Le nkqubo yokuvelela ngaphandle iqhubela phambili ukungazifaki nzuzo ezingcono ekusebenziseni imisebenzi engcono ekulawuleni nasekulawuleni, kwanazo zolawulo, ngaphandle kolawulo lukarhulumente.

Ucelomngeni Lokuphumelela Ebuvelelweni

Nangona zibalulekile, iinkqubo zobuveleli azinakukwazi ukumelana nazo.

Ukunqongophala kwezibonelelo

Imisebenzi yobugosa ifuna abasebenzi abanamava, uqeqesho, ubugcisa, kunye nexesha. /iiqumrhu eliphantsi elijongeneyo) / nokuba amasebe ophicotho-zincwadi lwangaphakathi okanye abalawuli bangaphandle − `i-sstaggle ukwenza uhlolo olucokisekileyo. Umzekelo, ukhomishini emininzi yemigaqo yemigaqo esemthethweni isebenza ngoqingqo-mali oluncinane, ilinganisela amandla ayo okuphanda izikhalazo okanye ukuqhuba uphicotho-zincwadi olunempumelelo.

Ukuchasa Okuvela Kwimibutho Yangaphakathi

Abalawuli okanye abaqeshwa abangenelwayo kwimeko yemo bangaluchasa ulawulo. Bangafihla ulwazi, uphando olunqabileyo, okanye ukhuthuzo lokunciphisa igunya lequmrhu lobuveleli. Oku kuxhaphakile kwimibutho enemilinganiselo ebuthathaka yesimilo okanye apho ukhokelo lubeka iziphumo ezifutshane kwixesha elide kwingqibelelo ende.

Uqeqesho Olungonelanga Kumsebenzi Olawulayo

Iingcali zolawulo kufuneka zihlale zisebenzisa imimiselo, ubugcisa, kunye neengxaki zemilinganiselo yokuziphatha. Ngaphandle kwemfundo eqhubekayo kunye nenkqubela-phambili, amandla azo okubona indlela engafanelekanga okanye ukufumanisa ukuba iingozi ziyancipha. Ngokomzekelo, abaphengululi abangaqeqeshwanga nge-intanethi basenokuphoswa ziimpazamo kuqheliselo lolawulo logcino-lwazi lombutho.

Umgangatho wokulawula

Amagosa angaphandle anokunyanzeliswa yimizi - mveliso abalawula ngayo, `a' into eyaziwa ngokuba kukubanjwa kolawulo. Oku kusoloko kwenzeka xa abalawuli bephuhlisa ulwalamano olusondeleyo neenkokeli zoshishino, okanye xa ucango olujikelezayo phakathi korhulumente necandelo labucala lungaqondakali. Abalawuli abakwizigwebo ezibuthathaka okanye abangahoyi ukwaphula umthetho, benika ulawulo olungasebenzi.

Ulwazi olulungelelanisiweyo nobuntsonkothileyo

Amaqumrhu alawulayo asoloko ejongene nolungelelwano lolwazi: imibutho yawo ejongene nolwazi olungakumbi ngemisebenzi yayo. Imveliso entsonkothileyo yemali, itsheyina elintsonkothileyo, kunye nemisebenzi yomhlaba wonke yenza kube nzima ngabaveleli ukuqonda ngokupheleleyo oko kwenzekayo. Olu celomngeni luba lunxitywa xa imibutho isebenzisa izakhiwo ezifihlakeleyo ngabom, njengeenkampani zeshellpoll, ukufihla ihambo engafanelekanga.

Icala Lexesha Elizayo Lokulawula Umatshini

Ukuphelisa olu celomngeni nokuphucula impumelelo, imibutho noorhulumente kufuneka batshintshe baze balungelelanise ulawulo lwabo. Ulwalathiso olubalulekileyo lwexesha elizayo luquka:

Ukuveliswa kwemali ebuxhakamfulweni ukuze kujongwe

Ukuqhubela phambili kokusetyenziswa kwezixhobo, ufundo lomatshini, kunye nokujongwa kwexesha lokwenene kunganceda ukuqwalasela iziqu zogcino-lwazi ngokukhawuleza. Umzekelo, amaqela ophicotho-zincwadi lwangaphakathi angasebenzisa iibhodi zokuhlola eziqhubekekayo zokuhlola iflegi yentengiso okanye ulwaphulo-mthetho olungaqhelekanga njengoko zisenzeka. Ubugcisa bolawulo (i-Regtech) izisombululo zingazihlola kwaye zinciphise iimpazamo zezandla. Noko ke, ubugcisa mabudityaniswe nogwebo nomthetho womntu kunye nemigaqo esesikweni ukuze kuphenjelwe ukuphamba okanye ukugoba.

Ukukhuthaza Isithethe Sokubonisana Nemithetho

Imisebenzi yokulawula ingcono kakhulu xa ifakwe kwiDNA yentlangano, hayi nje ebekwe phezulu. Iinkokeli kufuneka zibonise ukubonakala kokubonakala ngokuxubusha ngokuphandle ngempumelelo kunye nokungaphumeleli. Iinkqubo zomvuzo kufuneka zibonise ukuziphatha okuhle, hayi nje ukusebenza kwemali. Uqeqesho nonxibelelwano kufuneka luqinise ukuba ingqibelelo ayisebenzi. Iintlangano ezifana noGoogle no-Unilever ziye zafakela “kukhutshwa kwezithethe apho abasebenzi baziva bekhuselekile ekuphakamiseni imicimbi yokukhulisa, inciphisa imfuneko yokunyamekela impatho enzima.

Abaxhasi ababandakanyekileyo kwinkqubo yokulawula

Ukulawula asingomthwalo wangaphakathi okanye wabalawuli. Qhagamshela-mali. /ukuquka abathengi, abanikeli-mali, abasebenzi, kunye namalungu oluntu ``aba nendima ekufuneni ukubonakala kwelinye icala nokugcina imibutho inetyala. Umzekelo, ukusetyenziswa koosomashishini kunyanzele iinkampani ukubhenca imekobume, intlalo-ntle, kunye nokulawulwa (EG) imiqathango. Ulawulo lwequmrhu, apho abemi banikela ingxelo yokwaphulwa kwezixhobo zeselula okanye zamaqonga e-intanethi, kuyinto entsha.

Ukomeleza Imilinganiselo Yomhlaba Wonke Nentsebenziswano

Kwihlabathi elithe laya lisanda, imingeni emininzi yemilinganiselo yokuziphatha nokubonakala kwemida. Imibutho yezizwe ngezizwe enjenge-OECD, i-World Bank, kunye neZizwe Ezimanyeneyo isebenzela ukuseka imigangatho efanayo yobuveleli. Umzekelo, iZizwe ezihlangeneyo zeZizwe ezilwa norhwaphilizo (UNCAC) zinika ubuchule obunika amazwe amandla okulwa nokunyoba, ukunyanzela, kunye nemali. Intsebenziswano enkulu yezizwe ngezizwe, ``iiindlela ezintle zokulwa norhwaphilizo, ugcino-data, kunye noncedo olusemthethweni olusondeleyo ngoku luthintela ukuphatha okunempumelelo kuqoqosho olungenamda.

Ukwakha Ukulungelelanisa Izakhiwo Ezisekulawuleni

Ubuchule bokulawula bungalungiselelwa ukuqhelanisa neemeko ezitshintshayo .Nto yokutshintsha kwemeko, ukuphazamisana kwezoqoqosho, okanye ukutshintsha-tshintsha kolawulo. Ucwangciso lwezicwangciso, uxinezeleko, kunye nohlolo lobuveleli olusebenza ngamaxesha athile lungagcina ezi nkqubo zifanelekile. Umzekelo, indyikitya yokunganyaniseki ibonise ukuba ingavela ngokukhawuleza njani ekufumaneni kongxamiseko; amazwe awayenezixhobo zokongamela ezinamandla endaweni ayekwazi ukufumanisa nokunqanda ukuqhatha nokunqanda ukuqhatha kwimikhali.

Isiphelo

Ubuchule bokulawula bungenzeki ngokuzikhethela ukudibanisa ii-athom ezikhoyo . zizinto ezibalulekileyo kumbutho ozibonelela ngobuchule nokuziphethe kakuhle. Ngokulungiselela ukuqwalasela, ukunyanzelisa, nokuphendula kunceda ekuthinteleni ukuziphatha okubi, ukwakha ukuthembana, nokuphucula ukusebenza. Noko ke, ulawulo alumi ngaxesha linye; kufuneka luguqukele ukuhlangabezana neengxaki ezintsha nokusebenzisa izixhobo ezintsha. Iintlangano ezizithengisayo ukuze zikwazi ukuqinisa, ukuzimela, nokuzimela, zize zikwazi ukuhlakulela impucuko apho ngokwenene kuthengwa, kwaye kungabikho ukuthembeka okuhlala kuhleli kuyo.