{"id":86244,"date":"2020-01-10T10:50:02","date_gmt":"2020-01-10T10:50:02","guid":{"rendered":"https:\/\/raed.academy\/?p=86244"},"modified":"2020-01-10T12:51:33","modified_gmt":"2020-01-10T12:51:33","slug":"consellers-amb-criteri-i-responsabilitat-oriol-amat","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/consellers-amb-criteri-i-responsabilitat-oriol-amat\/","title":{"rendered":"Consellers amb criteri i responsabilitat"},"content":{"rendered":"

Oriol Amat reflexiona sobre la composici\u00f3 i funcions que han de tenir els membres de l’\u00f2rgan rector de qualsevol empresa<\/h2>\n
\"Dr.

Dr. Oriol Amat<\/p><\/div>\n

Oriol Amat<\/strong><\/a>, deg\u00e0 de la Barcelona School of Management<\/strong><\/a> de la Universitat Pompeu Fabra<\/strong><\/a>, expresident, vicepresident i fundador de l’Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3<\/strong><\/a> i acad\u00e8mic de n\u00famero i membre de la Junta de Govern de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), reflexiona a l’article “Perfil i actuaci\u00f3 dels membres del consell d’administraci\u00f3”<\/strong>, publicat per “L’Econ\u00f2mic”<\/strong>, el suplement d’economia del diari “El Punt Avui”<\/strong>, sobre la composici\u00f3 i funcions que han de tenir els membres de l’\u00f2rgan rector de qualsevol empresa.<\/p>\n

Sobre el perfil dels seus integrants, Amat assenyala que els consellers han de tenir reconeguda solv\u00e8ncia, experi\u00e8ncia i habilitats professionals. “Han de saber interpretar els estats comptables i ser tolerants davant punts de vista diferents, per\u00f2 tamb\u00e9 han de tenir independ\u00e8ncia de criteri i han de saber expressar opinions amb efectivitat. Tenen capacitat de visi\u00f3 dels aspectes estrat\u00e8gics i operatius i han de saber com identificar riscos i protegir els actius de l’empresa”, explica.<\/p>\n

En segon lloc, de l’actuaci\u00f3 dels consellers destaca els aspectes relacionats amb la integritat personal i professional. “Han de tenir alts est\u00e0ndards \u00e8tics i vetllar pel compliment de la legalitat. Han de ser sensibles en mat\u00e8ries com la responsabilitat social corporativa, els drets humans i laborals i la protecci\u00f3 de l’entorn. Aix\u00ed mateix han de vetllar pels interessos leg\u00edtims de les diferents parts interessades (accionistes, clients, treballadors…) i han d’estar lliures de conflictes d’inter\u00e8s”, afegeix. Per a Amat, un conflicte d’inter\u00e8s \u00e9s tota aquella situaci\u00f3 en la qual hi existeix qualsevol tipus de col\u00b7lisi\u00f3 entre l’empresa i l’inter\u00e8s personal del conseller o d’un tercer vinculat a aquest. Aix\u00f2 passa, per exemple, quan el conseller treballa o t\u00e9 una relaci\u00f3 directa amb alguna persona relacionada a una empresa que \u00e9s client, prove\u00efdor o competidor. “Quan es doni aquesta situaci\u00f3 es posar\u00e0 de manifest i el conseller ha d’abstenir-se de participar en les discussions i presa de decisions”, explica.<\/p>\n

\"\"En la mateixa l\u00ednia, l’acad\u00e8mic assenyala que l’actuaci\u00f3 dels consellers ha de perseguir en qualsevol cas la creaci\u00f3 de valor de l’empresa i, per aix\u00f2, no s’ha de basar en els interessos personals. “No es poden aprofitar oportunitats de negoci, ja sigui una inversi\u00f3 o una activitat empresarial, derivada de la relaci\u00f3 amb l’empresa o de l’\u00fas d’informaci\u00f3 privilegiada. Tampoc es poden acceptar regals en l’exercici de la seva funci\u00f3, llevat que tinguin un valor molt redu\u00eft o simb\u00f2lic. I els membres del consell no poden demanar avantatges per a ells, per a l’empresa o per a altres. Han de guardar confidencialitat de tota la informaci\u00f3 a la qual tenen acc\u00e9s en virtut de la seva funci\u00f3 i han de denunciar qualsevol irregularitat de la qual tinguin informaci\u00f3, ja sigui comesa per l’empresa o per d’altres consellers. No poden prestar serveis a empreses de la compet\u00e8ncia tret que es compti amb l’autoritzaci\u00f3 de l’empresa”, expl\u00edcita.<\/p>\n

Amat tamb\u00e9 recorda que els consellers assumeixen importants responsabilitats i en algun cas poden arribar a haver de respondre amb el seu patrimoni personal davant de reclamacions fetes per tercers en relaci\u00f3 amb la seva actuaci\u00f3. Per tant, han de ser conscients dels riscos que suposa el seu paper i, per aix\u00f2, han d’actuar amb la m\u00e0xima dilig\u00e8ncia. “Fins fa poc, hi havia consellers que pensaven que el seu nomenament era un premi i que simplement havien d’escalfar la cadira. Ara est\u00e0 clar que no \u00e9s aix\u00ed, el conseller \u00e9s coresponsable del que fa o deixa de fer”, conclou.<\/p>\n","protected":false},"excerpt":{"rendered":"

Oriol Amat reflexiona sobre la composici\u00f3 i funcions que han de tenir els membres de l’\u00f2rgan rector de qualsevol empresa Oriol Amat, deg\u00e0 de la Barcelona School of Management de la Universitat Pompeu Fabra, expresident, vicepresident i fundador de l’Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3 i acad\u00e8mic de n\u00famero i membre de la Junta de […]<\/p>\n","protected":false},"author":12,"featured_media":86115,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-86244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nConsellers amb criteri i responsabilitat - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Oriol Amat reflexiona sobre la composici\u00f3 i funcions que han de tenir els membres de l'\u00f2rgan rector de qualsevol empresa\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/consellers-amb-criteri-i-responsabilitat-oriol-amat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consellers amb criteri i responsabilitat - 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