نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه شهید بهشتی
2 دانشگاه تهران
3 عضو هیات علمی دانشگاه علوم قضایی
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Transparency and clarity of regulations governing economic activities are goals pursued by developing and developed countries. Achieving these goals relies on the adoption of precise and effective regulations. This article attempts to explore, with a focus on the Companies Act 2006 of the United Kingdom and the rulings of its courts, and the alignment of these provisions with the laws governing commercial companies in Iran, whether managers have duties beyond their formal responsibilities in managing the company towards stakeholders and achieving its objectives. It should be examined whether, in addition to the formal duties specified in Iranian law, there are general duties for managers, such as their failure to pursue the company's objectives or their lack of necessary capabilities in administration of the company, which would lead to their liability towards stakeholders. Unlike the United Kingdom, Iranian laws have not explicitly and systematically addressed such duties, and the legislative focus has been on the formal duties of directors. The experience of commercial companies in Iran has shown that this lack of clarity has led to problems in the advancement of companies and the exploitation of conflicts of interest by some managers. The absence of legal requirements for individuals with specific criteria and the failure to identify key managerial responsibilities incur costs for both the company and society. This article focuses on the commitments and duties of managers towards the company, which are scattered throughout our commercial law without precise differentiation.
کلیدواژهها [English]
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