«حوكمة الشركات»، مجموعة من اللوائح التنظيمية والمبادئ المترجمة بأدوات إجرائية، تضبط العلاقة وتحقق التوازن بين أصحاب المصلحة، وتركز على: استدامة الشركة، وتحقيق أهدافها الإستراتيجية، وتعزيز سمعتها في السوق؛ لجذب المستثمرين والمساهمين، والسيطرة على المخاطر.
ظهر مفهوم «الحوكمة» لأول مرة في الولايات المتحدة الأمريكية في السبعينات الميلادية، بعد تطور موازنة العمل بين أصحاب المصلحة وصناع القرار، مما أدى إلى اهتمام الخبراء الأكاديميين والإداريين به والتعمق فيه بشكل أكبر، حتى وصل إلى المرحلة الحالية.
وثمة معايير للحوكمة الرئيسية؛ منها: الشفافية والإفصاح والامتثال والالتزام والسلامة المالية، أما أهدافها؛ فمنها: تعزيز كفاءة المنشأة وسمعتها، وتحقيق التوازن بين مصالح الأطراف المعنية، واستدامة المنشأة، وجذب المستثمرين الجدد، وتحقيق الأهداف الاقتصادية والاجتماعية، وتأسيس نظام عمل، وتطوير الثقافة التنظيمية للمنشأة.
تكمن أهمية حوكمة الشركات في التقليل من المشاكل إلى الحد الأدنى، وتعالج الحوكمة هذه المشاكل عن طريق ضمان المواءمة بين أهداف حملة الأسهم والإدارة، مما يساهم في جذب مستثمرين جدد، إذ تضع الحوكمة لائحة تنفيذية للمستثمرين وسياسة الاستثمار لحماية حملة الأسهم وغيرهم، فالمستثمرون يبحثون دائماً عن الشركات التي تعتمد على نظام حوكمة قوي وتقوم بتطبيقه، مما يؤدي إلى تحسين الكفاءة التشغيلية والتنظيمية.
تضع الحوكمة إطاراً لكيفية إدارة الشركة لعملياتها واستخدام مواردها وتنفيذ إستراتيجيتها بأقل تكلفة، وتضع نظام عمل موحداً يعزز الانتماء للعاملين فيها وحماية أصحاب المصلحة، حيث تحمي الحوكمة أصحاب المصلحة بتحديد أدوارهم ومسؤولياتهم من خلال مصفوفة الصلاحيات، كذلك إشراك أصحاب المصلحة الداخليين والخارجيين وتقييم الصلة بينهم والمحافظة عليها.
تابع قناة عكاظ على الواتساب
د. أنور علي بخرجي
محامٍ ومستشار قانوني
"Corporate governance" is a set of regulatory rules and principles translated into procedural tools that regulate the relationship and achieve balance among stakeholders. It focuses on: the sustainability of the company, achieving its strategic goals, and enhancing its reputation in the market; to attract investors and shareholders, and manage risks.
The concept of "governance" first appeared in the United States in the 1970s, following the evolution of the balance of power between stakeholders and decision-makers, which led to increased interest from academic and management experts, delving deeper into it until it reached its current stage.
There are key governance standards, including: transparency, disclosure, compliance, commitment, and financial integrity. Its objectives include: enhancing the efficiency and reputation of the organization, achieving balance among the interests of involved parties, ensuring the sustainability of the organization, attracting new investors, achieving economic and social goals, establishing a work system, and developing the organizational culture of the entity.
The importance of corporate governance lies in minimizing problems to the lowest possible level. Governance addresses these issues by ensuring alignment between the goals of shareholders and management, which contributes to attracting new investors. Governance establishes an executive framework for investors and an investment policy to protect shareholders and others. Investors are always looking for companies that rely on a strong governance system and implement it, leading to improved operational and organizational efficiency.
Governance provides a framework for how the company manages its operations, utilizes its resources, and implements its strategy at the lowest cost. It establishes a unified work system that enhances employee loyalty and protects stakeholders. Governance protects stakeholders by defining their roles and responsibilities through a matrix of authorities, as well as involving internal and external stakeholders and assessing and maintaining their relationships.
The concept of "governance" first appeared in the United States in the 1970s, following the evolution of the balance of power between stakeholders and decision-makers, which led to increased interest from academic and management experts, delving deeper into it until it reached its current stage.
There are key governance standards, including: transparency, disclosure, compliance, commitment, and financial integrity. Its objectives include: enhancing the efficiency and reputation of the organization, achieving balance among the interests of involved parties, ensuring the sustainability of the organization, attracting new investors, achieving economic and social goals, establishing a work system, and developing the organizational culture of the entity.
The importance of corporate governance lies in minimizing problems to the lowest possible level. Governance addresses these issues by ensuring alignment between the goals of shareholders and management, which contributes to attracting new investors. Governance establishes an executive framework for investors and an investment policy to protect shareholders and others. Investors are always looking for companies that rely on a strong governance system and implement it, leading to improved operational and organizational efficiency.
Governance provides a framework for how the company manages its operations, utilizes its resources, and implements its strategy at the lowest cost. It establishes a unified work system that enhances employee loyalty and protects stakeholders. Governance protects stakeholders by defining their roles and responsibilities through a matrix of authorities, as well as involving internal and external stakeholders and assessing and maintaining their relationships.
