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Turkey’s Compliance and Risk Management Practices: A Growing Importance
In recent years, corporate risk and compliance management have become a significant area of importance in Turkey, mirroring global trends. The country’s legislative framework has evolved to address these issues, with a focus on ensuring stability in regulated industries such as banking and finance.
Legal Framework
The Turkish Commercial Code (TCC) is the primary legislation governing corporate governance and risk management. It sets out the requirements for companies to:
- Establish early risk detection committees
- Implement internal audit units
- Develop risk management systems
The Code also introduces the concept of “early risk detection” to identify potential risks that may jeopardize a company’s existence.
Standards and Guidelines
The Turkish Capital Markets Board (CMB) has issued guidelines on corporate governance principles, which require listed companies to:
- Establish early risk detection committees
- Submit annual reports on their compliance
The CMB also encourages listed companies to adopt universal standards in terms of:
- Human rights
- Moral standards regarding the environment, consumer rights, and public health
Risk and Compliance Management Obligations
All undertakings domiciled or operating in Turkey are subject to relevant risk and compliance obligations. The key risk and compliance management obligations include:
- Establishing early risk detection committees
- Implementing internal audit and control systems
- Developing risk management policies for different types of risks
- Conducting annual reviews of risk management and internal control systems
- Submitting annual reports on corporate governance and compliance
Banking Sector
The banking sector is subject to stricter regulations, with the Central Bank of the Republic of Turkey (CBRT) setting out specific requirements for banks’ risk and compliance management processes. Banks are required to:
- Establish efficient and effective internal systems for risk tracking
- Cover all activities of domestic and foreign branches and consolidated subsidiaries
Insurance Sector
Insurance companies are also subject to specific regulations, which require them to:
- Establish internal audit, control, and risk management systems
- Ensure the company’s compliance with regulatory requirements
Conclusion
Turkey’s compliance and risk management practices have evolved significantly in recent years, with a focus on ensuring stability in regulated industries such as banking and finance. While there are specific regulations for each sector, all undertakings domiciled or operating in Turkey are subject to relevant risk and compliance obligations.