RİSK RAPORLAMASI: GELİŞMİŞ ÜLKE UYGULAMALARINDAN ÇIKARILACAK DERSLER

Risk gelecekte ortaya çıkması muhtemel fırsatlar ve tehditler olarak ifade edilebilir. Risk yönetimi ise, işletmenin hedeflerini yerine getirebilme gücünü etkileyen potansiyel riskleri belirlemek ve daha sonra bu riskleri kurumun kendi içinde yönetmesi için tasarlanmış bir süreçolarak tanımlanabilir. Risk yönetim sürecinin en önemli aşamalarından birisi de risk raporlamadır. Risk raporlama bir işletmenin, potansiyel riskleri ve alınan riskleri ile ilgili açıklamaolarak tanımlanabilir. Amerika Birleşik Devletlerinde Sarbanes Oxley Yasası gibi kurumsalyönetime yönelik düzenlemeler, risk raporlamayı borsaya kayıtlı şirketlerin faaliyet raporlarının önemli bir parçası haline getirmiştir. Söz konusu düzenlemeler kapsamında şirketlerin yıllık faaliyet raporlarında risk raporlaması yer almaktadır. Gelişmiş ülkelerde risk raporlamasıile ilgili uygulamalara ve akademik çalışmalara sıklıkla rastlanılmaktadır. Bu kapsamda çalışmanın amacı; gelişmiş ülkelerdeki risk raporlamasına yönelik hukuki düzenlemelerin ve uygulamalarının incelenerek Türkiyedeki mevcut durumla karşılaştırılmasıdır. Dolayısıyla çalışma sonunda özellikle reel sektörde risk raporlama açısından Türkiyedeki mevcut düzenlemeve uygulamalara yönelik tespit ve önerilerde bulunulmaya çalışılacaktır.

RISK REPORTING: LESSONS TO BE LEARNED FROM APPLICATIONS OF DEVELOPED COUNTRIES

Risk can be expressed as the emergence of future possible opportunities and threats. Riskmanagement, affects the ability to fulfill the business objectives of identifying potential risks andthen manages these risks institution itself can be defined as a process designed to. Risk reportingcan be described as the disclosure of potential risks or risks which were taken. One of the mostimportant phase of the risk management process is risk reporting. Since the introduction of the cor- porate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential partof the annual report of stock listed companies. Within the scope of regulation of risk reporting inthe annual reports of the companies are located. In developed countries practices and academicstudies related to risk reporting are frequently found. In this context, the purpose of the study; is toexamine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey interms of type of risk reporting for existing regulations and practices will be studied to identify andmake recommendations.

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