20.500.12556/DKUM-60784 PRAVNI VIRI ZA VZPOSTAVITEV IN DELOVANJE FUNKCIJE SKLADNOSTI IN ETIČNOSTI POSLOVANJA V GOSPODARSKI DRUŽBI Legal sources for the establishment and operation of the compliance and ethics function in companies Naloga se nanaša na eno izmed temeljnih vprašanj pri vzpostavitvi in delovanju funkcije skladnosti in etičnosti poslovanja, kot novi funkciji upravljanja oziroma funkciji sistema notranjih kontrol v gospodarski družbi, in sicer opredelitvi ustreznih virov, ki so podlaga za njeno vzpostavitev in delovanje. Z zadnjimi spremembami zakonodaje s področja zavarovalništva, bančništva in trga vrednostnih papirjev so bile v slovenski pravni red prenesene določbe zakonodaje EU, ki družbam iz omenjenih panog nalagajo dolžnost vzpostavitve funkcije skladnosti poslovanja oziroma organiziranje službe za skladnost in etičnost poslovanja. Iz analize zadevne zakonodaje izhaja, da le ta ne opredeljujejo vseh elementov, ki naj bi skladno z domačimi in tujimi avtonomnimi viri, dobro prakso ter teorijo predstavljali ključne elemente sistema skladnosti in etičnosti poslovanja. Zakonodajalec za gospodarske družbe iz drugih panog izrecno ne zahteva vzpostavitve funkcije skladnosti in etičnosti poslovanja, je pa na podlagi določb Zakona o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju, posredno v okviru zahteve, da družba izvaja ukrepe upravljanja s tveganji, možno posredno izpeljati dolžnost vzpostavitev funkcije skladnosti poslovanja. Zagotavljanje oziroma nadzor nad zakonitostjo poslovanja v ožjem smislu skladnosti poslovanja, pa je naloga članov organov vodenja oziroma nadzora, ki izhaja iz splošne dolžnosti delovanja organov s skrbnostjo vestnega in poštenega gospodarstvenika. Pri konkretni opredelitvi katere vire mora posamezna družba uporabiti kot pravni okvir za vzpostavitev in delovanje funkcije skladnosti in etičnosti poslovanja, se skladno s teorijo uporabi različne dejavnike kot so velikost družbe, panogo v kateri deluje družba, pravnoorganizacijska oblika, stopnjo internacionalizacije ter pomembnejša tveganja, ki jim je izpostavljena. Enoznačnega odgovora za vse družbe namreč ni, saj ne obstojijo univerzalni pravni viri, z upoštevanjem katerih bi bile izpolnjene dolžnosti družbe oziroma članov organov vodenja in nadzora, glede vzpostavitev in delovanja učinkovitega sistema skladnosti poslovanja. Regulatorni okvir in vire za funkcijo skladnosti in etičnosti poslovanja se lahko razvrsti v dve kategorij, in sicer na zakonske obveze, kršitev katerih se sankcionira s strani sodnih in nadzornih organov ter prostovoljne zaveze, ki povečujejo ugled družbe ter znižujejo tveganje za neskladnost. Najbolj splošni so različni nacionalni in mednarodni standardi s področja skladnosti in etičnosti poslovanja, kot je to mednarodni standard ISO Compliance management systems – Guidelines (19600:2014) ter avtonomni viri kot so Slovenske smernice korporativne integritete. Sklepno je opredeljenih sedem glavnih elementov učinkovitega sistema skladnosti poslovanja, ki po mnenju avtorice, ne glede na sektor gospodarske družbe štejejo za temeljne. Opredeljeni so s pomočjo obravnavnih zakonskih virov s finančnega področja, mednarodnih standardov s področja skladnosti in etičnosti poslovanja, slovenskih in tujih avtonomnih virov s področja skladnosti in etičnosti poslovanja ter korporativnega upravljanja. V povezavi z viri je obravnavno še vprašanje pomena učinkovitega sistema skladnosti in etičnosti poslovanja z vidika odškodninske in kazenske odgovornosti gospodarske družbe oziroma članov organov vodenja in nadzora, v zvezi s čimer je izrecno izpostavljen standard potrebne skrbnosti članov organov vodenja in nadzora glede dolžnosti, ki jih le ti imajo v povezavi z vzpostavitvijo in delovanjem funkcije skladnosti poslovanja in tako lahko predstavlja tudi razlog za razbremenitev njihove odgovornosti. V povezavi z razbremenitvijo odškodninske odgovornosti članov organov vodenja oziroma nadzora je analizirana tudi možnost uporabe pravila podjetniške presoje, in sicer presoja odločitve organa vodenja oziroma nadzora glede načina vzpostavitvi funkcije oziroma sistema skladnosti in obsega njenih nalog. The thesis relates to one of the fundamental issues in the establishment and operation of the compliance function and the business ethics as a new management function or function of the system of internal controls in the company, namely the definition of relevant sources, which are the basis for its establishment and operation. With recent changes in slovenian legislation in the field of insurance, banking and securities market they were implemented the provisons of Europeen legalislation, that companies impose a duty of establishing the compliance function or department of the compliance and business ethics. From the analysis of the legislation it shows that only it does not define all the elements that should be in accordance with domestic and foreign autonomous resources, good practice and theory represent key elements of compliance and business ethics. Legislator for companies in other industries do not expressly require the establishment of the compliance function and the business ethics, but on the basis of the provisions Financial Operations, Insolvency Proceedings and Compulsory Winding-up Act indirectly through the requirement that the company has implemented risk management measures can be indirectly inferred obligation to establish a compliance function. Provision of or control over the legality of operations in the strict sense compliance, it is the task of the members of the management or control, which stems from the general duties of organ function with due care and diligence. In concrete definition of what resources each individual company serve as a legal framework for the establishment and functioning of the compliance and business ethics are consistent with the theory of the use of a variety of factors such as the size of the company, industry in which the company operates, legal form, the degree of internationalization and significant risk they are exposed. Single answer for all companies is not because they do not exist universal sources of law, respect of which they were the obligations of the company or management and supervisory bodies, with regard to the establishment and operation of an effective system of compliance. Regulatory framework and resources for ethics and compliance function operations can be classified into two categories, namely the legal obligation, infringement of which is sanctioned by the judicial and supervisory authorities and voluntary commitments to enhance the reputation of the company and reduce the risk of non-compliance. The most general are various national and international standards in the field of compliance and business ethics, as analyzed the international standard ISO Compliance Management Systems - Guidelines (19600:2014) and autonomous sources such as Slovenian Guidelines of corporate integrity. In conclusion it is identified seven key elements of an effective compliance and ethics system, which, according to the author, irrespective of the sector of the company shall be considered as fundamental. They are defined by means of addressed legal sources from the financial sector, international standards Slovenian and foreign autonomous resources in the area of compliance and business ethics and corporate governance. In connection with the law sources is the question of the importance of an effective system of compliance and business ethics in terms of liability for damages and criminal liability of the company or the liablity of the memebers of the management and supervisory bodies, in relation to which it is expressly subjected to the standard of due diligence with regard to the duties which the members have in relation to establishing and proper functioning of compliance function which can also be a reason for reliefe of their responsibilities. It is also analyzed the possibility of use of the Business Judgement Rule in connection with the descison of members of managment or supervisory board about the method of establishing the compliance function. skladnost in etičnost poslovanja pravni viri sistem notranjih kontrol trden in zanesljiv sistem upravljanja kodeks ravnanja etični kodeks compliance and ethics function legal resources internal control system stable and reliable system of governance code of conduct code of ethics true true false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2016-07-04 13:47:52 2017-02-16 10:52:24 2025-05-21 13:53:12 2019-07-11 11:58:04 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 5289515 URN:SI:UM:DK:TSRGKPZF RAZ_Zupancic_Urska_i2016.pdf RAZ_Zupancic_Urska_i2016.pdf 1 0427AFBCE0FCF30D40FF1EE639CC4C87 c9a5082e9ba6c512c3ed790e8cb9b05417920a414d19da25d8a74048122c13dd f53df583-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=109454 Pravna fakulteta 0 0 0