Uporaba metodologije seecgan za družbe z omejeno odgovornostjo

Šadl, Sergej

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Uporaba metodologije seecgan za družbe z omejeno odgovornostjo
Authors:	ID Šadl, Sergej (Author) ID Duh, Mojca (Mentor) More about this mentor...
Files:	MAG_Sadl_Sergej_2024.pdf (5,60 MB) MD5: 29FE81CB3759E937AEF85953E99D7333
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V predmetnem delu smo se ukvarjali z vprašanjem uporabe indeksa SEECGAN na primeru družb z omejeno odgovornostjo. Indeks SEECGAN je metodologija za merjenje in ugotavljanje kakovosti korporativnega upravljanja podjetij, vendar je po svoji naravi in vsebini primarno prilagojen za javne delniške družbe. V Sloveniji v zadnjih letih opažamo trend zmanjševanja števila delniških družb. Zadnjih deset let se je število delniških družb zmanjšalo z 825 na 358, hkrati pa se povečuje število družb z omejeno odgovornostjo, ki spadajo med največje družbe v državi po obsegu prihodkov ali dobička. Tako so med petimi največjimi kar tri družbe z omejeno odgovornostjo (v nadaljevanju tudi: d. o. o.). Zaradi povečevanja pomembnosti d. o. o. jev v korporativnem svetu se postavlja vprašanje, ali je mogoče indeks SEECGAN uporabiti tudi za d. o. o. je in kakšne smiselne prilagoditve indeksa SEECGAN je treba opraviti, da bi zajel specifike narave d. o. o. ja, ki so na nekaterih področjih bistveno drugačne od delniških družb zaradi pravne ureditve po Zakonu o gospodarskih družbah (ZGD-1). Namen raziskave je bil identificirati in analizirati razlike med delniško družbo in d. o. o. jem z vidika sklopa tem in vprašanj indeksa SEECGAN, ki so relevantna za področje korporativnega upravljanja, ter ugotoviti, ali in kako je mogoče indeks SEECGAN prilagoditi, da bo smiselno ustrezno zaobjel tudi d. o. o je in njihove specifike. V nalogi smo kritično komentirali posamezna vprašanja indeksa SEECGAN z vidika njegove primernosti in ustreznosti z vidika d. o. o. jev, pri predlogih prilagoditev vprašanj indeksa pa smo izhajali predvsem iz Kodeksa upravljanja za nejavne družbe in Kodeksa korporativnega upravljanja družb s kapitalsko naložbo države. Ugotovili smo, da bi bilo treba vsa vprašanja indeksa oblikovati tako, da bi bila jasna in enoznačna ali pa bi bilo jasno razvidno, kako naj se vprašanje točkuje ter ali je možna alternativna ali kompozitna sestava vprašanja in odgovora. Pri predlaganih prilagoditvah vprašanj smo ugotovili, da so prilagoditve v glavnem možne, vendar ne pri vsakem vprašanju indeksa. Podali smo tudi oceno, da Kodeks upravljanja za nejavne družbe, ki naj bi sicer bil uporaben za vse vrste nejavnih družb, ni povsem optimalen za najmanjše (mikro) enoosebne d. o. o. je, saj še vedno predvideva precej nesorazmernih obvez za take mikro družbe. Za velike, srednje in majhne družbe z omejeno odgovornostjo, ki imajo več družbenikov, pa je indeks SEECGAN s prilagoditvami lahko uporaben, saj omogoča medsebojno primerjavo med d. o. o. ji in tudi relativno dobro primerjavo z delniškimi družbami.
Keywords:	indeks SEECGAN, metodologija SEECGAN, družba z omejeno odgovornostjo, korporativno upravljanje, kakovost upravljanja
Place of publishing:	Maribor
Publisher:	S. Šadl
Year of publishing:	2023
PID:	20.500.12556/DKUM-86612
UDC:	334.7
COBISS.SI-ID:	185816323
Publication date in DKUM:	16.02.2024
Views:	759
Downloads:	77
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	21.12.2023

Secondary language

Language:	English
Title:	Use of seecgan methodology for private limited liability companies
Abstract:	In this research work we deal with the issue of using the SEECGAN index in the case of Limited Liability Companies (LLC). The SEECGAN index is a methodology for measuring and determining the quality of corporate governance of companies, but is primarily adapted for public joint-stock companies by its nature and content. In recent years, we have noticed a trend of decreasing the number of joint-stock companies in Slovenia. In the last ten years, the number of joint-stock companies has decreased from 825 to 358, while at the same time the number of limited liability companies is increasing, which have become some of the largest companies in the country in terms of revenue or profit. Thus, among the five largest, as many as three are in the form of a limited liability company (hereinafter: LLC). Due to the increasing importance of LLCs in the corporate world, the question arises whether the SEECGAN index can also be used for LLCs and what meaningful adjustments to the SEECGAN index need to be made in order to capture the specifics of the very nature of LLCs, which are significantly different in some areas from a joint-stock company due to the legal regulation itself under the Companies Act (ZGD-1). The purpose of the research was to identify and analyze the differences between a joint-stock company and a LLC from the point of view of the set of topics and questions of the SEECGAN index, which are relevant to the field of corporate governance, and to determine whether and how the SEECGAN index can be adapted so that it also covers LLCs and their specifics. In the assignment, we critically commented on the individual questions of the SEECGAN index from the point of view of their appropriateness and relevance from the point of view of an LLC, and when proposing adjustments to the questions of the index, we mainly relied on the Management Code for non-public companies and the Corporate Management Code of companies with state capital investment. We have concluded that all questions of the index should be designed in such a way that they are clear and unambiguous or that it is clearly understandable how the question should be scored, if the question can be answered partially or partially one way, and partially another way. Regarding the proposed adjustments to the questions, we found that adjustments are generally possible, but not to every question of the index. We also gave an assessment that the Management Code for non-public companies, which is otherwise supposed to be applicable to all types of non-public companies, is nevertheless not completely optimal for the smallest (micro) one-person LLCs, as it still foresees a lot of disproportionate obligations for such micro companies. For large, medium and small limited liability companies that have several shareholders, the SEECGAN index with adjustments can be useful, as it enables a mutual comparison between LLCs and also a relatively good comparison with joint-stock companies.
Keywords:	SEECGAN Index, SEECGAN Methodology, Limited Liability Company, Corporate Governance, Quality of Governance

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back