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המוסף לאחריות תאגידית 2009 - BDO זיו האפט

המוסף לאחריות תאגידית 2009 - BDO זיו האפט

המוסף לאחריות תאגידית 2009 - BDO זיו האפט

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ÍÂÙ‰È ‰ÈÈapple˜· È˙‡‰ „ÓÈÓ‰ ≠ ˙È˙‡ ˙Âappleίˆ £Ï˘ Ôapple¯˜ ˙ÈÈÏÚÏ ÏÈ·˜Ó· ˙‡Ê ¨¯˙ÂÈ È˙ÂÚÓ˘Óω‡ÏÓ ˙ÂÙȘ˘Â Ԃ‰ ¯ÁÒ ÂÓ„˜È ¯˘‡ ˙¯·ÁÌȯˆÂÓ ¯ÂÁ·Ï ÔίˆÏ ¯˘Ù‡È˘ ‰Ó ¨Ô˙Âωapple˙‰·ÌÈȯÒÂÓ‰ ÌȄ˜‰ ÈÙÏ ˙ÂÏÚÂÙ‰ ˙¯·Á Ï˘ÆÂÈappleÈÚ· ÌÈÈËappleÂÂϯ‰‰ÈÂÙˆ ˙·¯˜‰ ÌÈapple˘· ≠ ‰ÈˆÂÏ‚¯‰ ˙¯ÓÁ‰ £‡˘Âapple·Â ‰·È·Ò ˙ÂÎȇ ‡˘Âapple· ¯˜ÈÚ· ‰¯ÓÁ‰˙¯·Â‚ ˙Îω‰ ‰¯Î‰‰ ¯Â‡Ï ÌÈ„·ÂÚ ˙ÂÈÂÎÊÆÂÏω ÌÈÓÂÁ˙·Âapple‡ ÌÂȉ ¯·Î ≠ ÌÈÓÈÈ˜Ó ÌȯˆÂÓ ÁÂ˙ÈÙ £Ï„ÂÓ‰ ˙‡ ÌÈapple˘Ó ÌÈapple‚¯‡ ‰· ‰ÚÙÂ˙Ï ÌÈ„ÚÆ˙ÂÓÈȘ‰ ‡˘ÂappleÏ Ìȇ˙È˘ ÍÎ Ì‰Ï˘ ȘÒÚ‰ÈÂappleÈ˘‰ ˙‡ˆÂ˙ ˙‡ ˙Âapple¯Á‡‰ ÌÈÈ˙apple˘· Âappleȇ¯˙¯·ÂÚ ‰Ê‡Ù ‰apple˘Ó˘ ·Î¯‰ ˙ÈÈ˘Ú˙ ‰¯·Ú˘ÆÌÈȄȯ·È‰ Ìȷί ¯ÂˆÈÈÏÁ˜ω ÌÚ ÌÈÒÁȉ ˙ίÚÓ ≠ Á˜ÏÏ ÒÁÈ £ÌÈÏ„ÂÓ ˙ÈÈapple·Â „˜ÂÓÓ ˜ÂÂÈ˘ ÏÚ ˙ÒÒ·ÓÁ˜ω Ï˘ ÌÈÈÙȈÙÒ‰ ÂÈίˆÏ ÌÈÓ‡˙ÂÓ‰ÆÛÒÂapple Í¯Ú Â¯Â·Ú ˜ÙÒÏ ‰¯ÂӇ‰ÏÂÚÙ‰ ÈÙÂ˙È˘ ˙¯·‚‰ ≠ ‰ÏÂÚÙ ÈÙÂ˙È˘ £ÏÂÓÏ ˙¯·Á Ï˘ ‰ÏÂÚÙ ÈÙÂ˙È˘Â ¨˙¯·Á ÔÈ·Á˙ÙÏ ‰¯ËÓ ÍÂ˙Ó ¨È˘ÈÏ˘‰ ¯Ê‚Ó‰ Èapple‚¯‡˜ÈÂ„Ó ÔÙ‡· ÌÈappleÂÚ‰ ÌÈÈ„ÂÚÈÈ ÌÈ˙Â¯È˘Â ÌȯˆÂÓ‰appleÚÓ ÌȘÙÒÓ ¨‰ÈÒÂÏ·· ÌÈÁÏÙ Èίˆ ÏÚÆ˙¯„ÂÓ ˙ÂÈÒÂÏ·ÏÏ˘ ÌȘÒÚ Ï‰appleÓÏ ¯ÙÒ‰ ˙È· ‰ÓÏøÈÓ„˜‡‰ ÏÂÏÒÓ‰ ¨Ï‰appleÈÓÏ ‰ÏÏÎӉƇ·‰ ¯Â„‰ ÍÂappleÈÁ· ıÂÚapple È˙ÈÓ‡‰ ˘‚„‰ ÈÎ∫Ìȯ‚˙‡ ·¯Â ·Î¯ÂÓ Èapple¯„ÂÓ‰ ÌȘÒÚ‰ ÌÏÂÚ˙ȯ·Ȉ‰ ˙ÂÚ„ÂӉ ¨‰·¯‰ ˙¯Á˙‰ ¨‰ÈˆÊÈÏ·ÂÏ‚‰˙ÂÈ˙¯·Á ˙ÂÈ˙·È·Ò ¨˙ÂÈ˙‡ ˙ÂÈ‚ÂÒÏ ‰ÏÂÚ‰ÈËappleÂÂϯ ÈωÈapple Ú„È ÁÂ˙ÈÙ· ͯˆ ÌÈ·È˙ÎÓ‡˘Âapple‰ ÆÌÈÓ‡Â˙ ÌÈÈωÈapple ÌÈÏÎ Ï˘ ͯÚÓ Ô˙ÓÂÌȇ˘Âapple· „È˙ÚÏ ÌÈωappleÓ‰ ˙¯˘Î‰ ˙‡ ·ÈÈÁÓ‰ÏÈÏΉ ¯‚˙‡Ï ‰˙appleÚapple ωappleÓÏ ‰ÏÏÎÓ‰ ÆÂχȄÂÓÈÏÓ ˜ÏÁÎ ˙È˙¯·Á‰ ˙ÂȯÁ‡‰ ‡˘Âapple ˙‡ÌȘÒÚ Ï‰appleÓ Ï˘ ‰·ÈωÍÂÙ‰È ‰ÈÈapple˜· È˙‡‰ „ÓÈÓ‰ÏÈ·˜Ó· ˙‡Ê ¨¯˙ÂÈ È˙ÂÚÓ˘Óϯ˘‡ ˙¯·Á Ï˘ Ôapple¯˜ ˙ÈÈÏÚω‡ÏÓ ˙ÂÙȘ˘Â Ԃ‰ ¯ÁÒ ÂÓ„˜ÈÔίˆÏ ¯˘Ù‡È˘ ‰Ó ¨Ô˙Âωapple˙‰·˙¯·Á Ï˘ ÌȯˆÂÓ ¯ÂÁ·ÏÌÈȯÒÂÓ‰ ÌȄ˜‰ ÈÙÏ ˙ÂÏÚÂÙ‰ÂÈappleÈÚ· ÌÈÈËappleÂÂϯ‰˙¯ÈˆÈ Ì„˜Ï ˙appleÓ ÏÚ ˙ÂÙȇ˘‰Â ÌÈίˆ‰ ¨˙È„„‰‰¯˘˜‰· ÆÔÈÈappleÚ‰ ȘÈÊÁÓÏ Ô‚¯‡Ï ˙Ù˙Â˘Ó ˙ÏÚÂ˙˙Ó˘ÂÈÓ ¯˘‡ ‰¯Â„Ò ˙ÂÈappleÈ„Ó ÌÈapple· ÌÈapple‚¯‡ ‰Ê‰Æ˙Âapple¢‰ ˙„ÈÁȉ ÍÂ˙·˙‡ ¯È„‚Ó ‰Ê „˜ ≠ Èapple‚¯‡ È˙‡ „˜ ÁÂ˙ÈÙ £Ì‡˙‰· ÌÈ„·ÂÚ‰Ó ‰ÙˆӉ ˙‚‰apple˙‰‰ Èί„‰¯·Á‰ ˙Â˘È¯„ ˙‡ Ì‚ ÛÈÒÂÓ Í‡ ¨˜ÂÁ‰ ˙Â˘È¯„ÏÆ®Code of compliance© ‰Ïȉ˜‰ ˙ÂÈÙȈ ˙‡ÂÏÂÚÙÏ ˘È „ˆÈÎ ÌÈ„·ÂÚ‰ ˙‡ ˙ÂÁapple‰Ï ‚‰apple ÛÒÂapple·¯·Ú χ ÂÏÈ·ÂÈ˘ ˙appleÓ ÏÚ Ô‚¯‡‰ ÈίÚÏ Ì‡˙‰··Ï˘Ó‰ „˜‰ Æ®Code of Conduct© ¢ÔȈӢ‰Ô‚¯‡‰ Ï˘ ˙·ÈÂÁÓ‰ ˙‡ ¯È„‚Ó Âχ Èapple˘ ÔÈ·‚ÂχȄ ÍÂ˙ ‰˘Úapple „˜‰ ÁÂ˙ÈÙ ÆÔÈÈappleÚ‰ ȘÈÊÁÓÏÆÌÈÈappleˆÈÁ ÔÈÈappleÚ È˜ÈÊÁÓ ÌÚ ÌÈ˙ÈÚÏ Ô‚¯‡‰ ÍÂ˙·ÏÚÂÙ‰ ¨‰˜È˙‡‰ ‰appleÂÓÓ È„È· ‰˘Úapple ‰˜È˙‡‰ ωÈappleÌȯ˜Ó· ÏÙËÓ Ô‚¯‡· ˙È˙‡ ˙·¯˙ ˙ÓappleÙ‰ÏƉ˙¯Ù‰ Ï˘≠ ®Accountability© ˙ÂÙȘ˘Ï ˙·ÈÂÁÓ £ÏÚ ÚÈÙ˘Ó˘ ‡˘Âapple Ïη ÔÈÈappleÚ‰ ȘÈÊÁÓ ÛÂ˙È˘ÔÙ‡· ¯ˆÂÓ‰ ¯Â‡È˙ ∫Ô‚ΠÌ˙Âωapple˙‰Â ̉È˙ÂËÏÁ‰¨‰¯·Á‰ ˙ÂÏÈÚÙ· ÌÈÈ˙Â‰Ó ÌÈÏ˘Î ÏÚ ÁÂÂÈ„ ¨ÔÈÓ‡ÌÈÓÂÒ¯Ù ¨¯Â·ÈˆÏ ÌÈÈÙÒΉ ÌÈÁÂÂÈ„‰ ÌÂÒ¯Ù˙ÂÈÂÏÈÚÙ ÏÏÎ ÏÚ ÁÂÂÈ„Â ¨˙ÂÈ¢¯Ï ÌÈÁÂÂÈ„ÂÆ¢˙È„È‚‡˙‰ ˙ÂȯÁ‡‰ Á„¢ ˙¯‚ÒÓ· ‰¯·Á‰˙È˙¯·Á ˙ÂȯÁ‡ ωappleÓ È„È· ‡È‰ ‰˘È‚‰ Ì¢ÈÈÌÂ˘È· Ô‚¯‡· ˙„ÈÁȉ ˙‡ ‰ÂÂÏÓ ¯˘‡ È„È‚‡˙ÆÌÂÁ˙· ˙ÂÏÈÚى ڄÈÓ‰ ˙‡ ÊίÓ ˙ÂÈappleÈ„Ó‰¯˘Â‡‰ χ ͯ„‰ ‰Î¯‡ „ÂÚ¨˙È˙¯·Á‰ ˙ÂȯÁ‡‰ ÌÏÂÚ ˙‡ Âapple¯˜Ò ‰Î „Ú„Á‡ Ïη ‰È‡¯ ˙Âωapple˙‰Ï ÌÈ˘‚„ ˙˙Ï ÂappleÈÒÈappleÂ˙‡ ÍÈ¯Ú‰Ï ‰Òappleapple ̇ ¨Ìχ ÆÂapple‚ˆ‰˘ ÌÈÓÂÁ˙‰Ó¨˙·¯˜‰ ÌÈapple˘· ÌÂÁ˙‰ ¯Â·ÚÏ Íω˘ ÈÂappleÈ˘‰ÌÈ˘Á¯˙Ó‰ ÌÈÓ„ ÌÈÎÈω˙Ï Ì‡˙‰· ˙‡ÊÂ˙Âȯ˜ÈÚ‰ ˙ÂÓ‚Ó‰ Âχ ÈÎ ÍÈ¯Ú‰Ï ÏÎÂapple ¨ÌÏÂÚ·∫Ì‰Ï ÌÈ„Ú ˙ÂÈ‰Ï ÌÈÈÂÙˆ Âapple‡˘≤∞∞¥ ˙apple˘· ≠ ÌÂÁ˙Ï ˙¯·Á Ï˘ ˙·Á¯apple ‰ÒÈappleÎ £ÌÂȉ Æ˙È˙¯·Á ˙ÂȯÁ‡ 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