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Styrets ansvar og oppgaver

Simon Wengstrøm • mar. 01, 2023
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Styret i et aksjeselskap har en viktig rolle i å lede selskapet og ivareta aksjonærenes interesser. Aksjelovens kapittel 6 legger tydelige rammer for styrets arbeid, samtidig som det enkelte styre gis spillerom til å lede sitt selskap slik styret mener er best.

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Forvaltning av selskapet

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Styrets viktigste ansvar er forvaltningen av selskapet, forankret i \naksjelovens § 6-12. Loven krever at \nstyret skal:


  • Sørge for forsvarlig organisering av virksomheten
  • Fastsette planer og budsjetter for selskapets virksomhet
  • Holde seg orientert om selskapets økonomiske stilling
  • Påse at virksomhet, regnskap og formuesforvaltning er gjenstand for betryggende kontroll
  • Iverksette nødvendige undersøkelser for å kunne utføre sine oppgaver
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Med andre ord - styret har ansvaret for at selskapet forvaltes på en økonomisk forsvarlig måte. Her er det selvfølgelig mye rom for tolkning, og mye frihet under ansvar. Samtidig er ordlyden i loven streng (styret \nskal) og styret vil selvfølgelig kunne holdes ansvarlig hvis ikke kravene oppfylles, så som styremedlem må du kunne dokumentere at du følger loven.


Styrets oppgaver inkluderer også å overvåke selskapets overholdelse av \nalle andre \ngjeldende regler, lover, og forskrifter enn de økonomiske. Dette innebærer å sørge for at selskapet har de nødvendige interne kontrollprosesser og rutiner for å sikre nettopp dette.


Kontrollere ledelsen

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I henhold til \naksjelovens § 6-13 \nskal \nstyret "føre tilsyn med den daglige ledelse og selskapets virksomhet for øvrig". Det er vanlig at styret lager en \ninstruks for daglig leder - noe denne paragrafen også slår fast at styret \nkan gjøre. En slik instruks har vanligvis tre hovedmålsetninger:


  • Avklare ansvarsfordelingen mellom styret og ledelsen
  • Gjøre det enklere for styret å føre tilsyn med daglig leder
  • Tydeliggjøre for daglig leder hva som forventes av vedkommende
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Last ned et eksempel på Instruks for daglig leder her!


Hva som inngår i daglig ledelse, og dermed faller inn under daglig leders ansvar, er beskrevet i \naksjelovens § 6-14. Daglig leder skal følge pålegg og retningslinjer gitt av styret, og har dermed ansvar for å lede selskapet i den retning styret ønsker. Det kan være greit å merke seg at saker som er uvanlige for selskapet eller av stor betydning, etter loven faller utenfor daglig ledelse.


Daglig leder gis likevel anledning til å ta avgjørelser enten med fullmakt fra styret, eller hvis man ikke har tid eller mulighet til å vente på at styret skal fatte en beslutning uten at det medfører en vesentlig ulempe for selskapet. I slike tilfeller krever loven at styret underrettes snarest etter at avgjørelsen er tatt. Daglig leder \nskal \nogså sørge for at selskapets regnskap er i samsvar med lov og forskrifter, og at selskapets eventuelle formue forvaltes på betryggende vis.

 

Daglig leder pålegges også av \naksjelovens § 6-15 å "minst hver fjerde måned gi styret underretning om selskapets virksomhet, stilling og resultatutvikling". I tillegg kan styret "til enhver tid kreve at daglig leder gir styret en nærmere redegjørelse om bestemte saker. Slik redegjørelse kan også kreves av det enkelte styremedlem". Dette løses stort sett utelukkende ved at daglig leder deltar på styremøter, noe vedkommende likevel har både rett og plikt til. Aksjelovens 6-21 fastslår at styreleder og daglig leder sammen har ansvar for å forberede saker, \nen prosess du kan lese mer om i denne artikkelen.



Ivareta aksjonærenes interesser

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Arbeidet styret gjør skal også være i aksjeeiernes beste interesse. Dette innebærer å sørge for at aksjeeiernes eiendeler beskyttes og bevares, samt å arbeide for å øke verdien av aksjeeiernes investeringer. Dette kravet vil stort sett oppfylles "automatisk" når styret løser sine ovennevnte oppgaver godt. Når det er sagt, ligger det hos mange aksjonærer en forventning om kommunikasjon fra selskapet (les: styret), ikke minst hvis aksjonæren ikke ellers har en aktiv rolle i selskapet.


Det kan derfor være en god idé å opprette og vedlikeholde en egnet kommunikasjonskanal mellom selskapet og aksjonærene - for eksempel ved å bruke Styreplan. Det er også styrets ansvar å \n"sørge for at det opprettes en aksjeeierbok for selskapet. Aksjeeierboken skal føres på betryggende måte og kan føres elektronisk" (aksjelovens § 4-5). \n



Samfunnsansvar

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Styret skal også sørge for at selskapet har en god samfunnsprofil, og at selskapet bidrar til utviklingen av samfunnet på en positiv måte. Her står styret fritt til å vurdere hva de vil legge i dette, men det kan lønne seg å ha et aktivt forhold til hvilke verdier man vil at selskapet skal ha, hva slags innvirkning (negativ og positiv) selskapet har på miljøet, og hvordan kulturen skal være blant de ansatte.


Denne artikkelen har oppsummert de mest generelle paragrafene i aksjelovens kapittel 6 - de som omhandler dag-til-dag-ledelse av selskapet, og styrets løpende ansvar og oppgaver. Vi har skrevet en egen artikkel om aksjeloven og styremøter, den kan du lese her:

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Styremøte - aksjelovens krav \n

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Av Simon Wengstrøm \n • \n 16 Feb, 2022 \n
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Det stilles stadig strengere juridiske krav til norsk næringsliv, og det kan være utfordrende å navigere lover og forskrifter samtidig som man skal drive et selskap. Spesielt vanskelig vil det være på områder man ikke er godt kjent med, men som likevel er strengt regulert. For mange er et av disse områdene styrearbeid. Aksjeloven stiller krav til styret og daglig leder. Med bakgrunn i lovens krav blir det stadig viktigere å følge lover og regler rundt styrearbeidet – fra planlegging og gjennomføring av møter, til oppfølging og protokollarbeid. Rutineoppgaver må gjennomføres med stor nøyaktighet og er tidkrevende for daglig leder, styreleder, og andre med ansvar for styrearbeid. Her følger et utvalg krav Aksjeloven stiller til styrearbeidet (alle lenker går til lovdata.no):
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God oppfølging av styrets beslutninger - hvorfor og hvordan? \n

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Av Simon Wengstrøm \n • \n 09 Dec, 2022 \n
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Styret har fått mandat fra generalforsamlingen til å kontrollere drift, økonomi og utvikling i selskapet. Til syvende og sist betyr det at hvert enkelt styremedlem er ansvarlig for at arbeidet vedkommende legger ned, skaper verdi for organisasjonen. Dette er et ansvar de aller fleste påtar seg med glede, og norske styrer er jevnt over gode verdiskapere. Fra tid til annen dukker det riktignok opp saker der individuelle styremedlemmer må stå økonomisk ansvarlig for valg de har tatt, og mange ser derfor verdi i å tegne styreansvarsforsikring. Det viktigste styret kan gjøre , både med tanke på konflikter og i den daglige driften, er å kunne dokumentere at det opererer profesjonelt , og at systemer og rutiner for å kvalitetssikre arbeidet er tilfredsstillende. I motsetning til en styreansvarsforsikring, som kun (kanskje) gagner det enkelte styremedlem, er god dokumentasjon verdiskapende for hele styreorganisasjonen - og i tillegg billigere. Styrets beslutningsprosesser blir i de fleste tilfeller godt dokumentert, noe aksjeloven også bidrar til gjennom kravet om godt beslutningsgrunnlag ( les mer om aksjelovens krav til styrearbeidet her ). Men styrets arbeid er ikke nødvendigvis avsluttet etter at et vedtak er fattet – ofte er oppfølgingen av vedtaket en stor jobb i seg selv. En enkel måte å sørge for at beslutningene følges opp på en effektiv måte, er å dokumentere også denne prosessen. Med andre ord: Etter grundige forberedelser og god saksbehandling har styret endelig fattet en beslutning. Hva nå? Styrets beslutninger har ofte praktiske konsekvenser for organisasjonen, i form av at oppgaver må formuleres og gjennomføres, enten av styret eller andre i organisasjonen. Selvsagt, tenker du kanskje. Det er logisk at en beslutning tatt på styrenivå følges opp i etterkant. Faren er likevel at uten en klar struktur for oppfølging, kan styrets beslutninger fort «glemmes». Det er derfor viktig å formalisere oppgavene som skal gjennomføres, og legge klare rammer for disse. Når styret fatter en beslutning som krever en eller flere oppgaver, husk de tre nøkkelfaktorene: ansvar , frist , og beskrivelse:
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Styresekretærens fordeler med en styreportal - hva sier chatboten? \n

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Av Simon Wengstrøm \n • \n 09 Dec, 2022 \n
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At en styreportal er en stor hjelp for styresekretæren, er det liten tvil om. Vi i Styreplan har over 20 års erfaring med å forenkle og effektivisere styrearbeidet for hele styreorganisasjonen, inkludert den eller de som har styresekretær-ansvaret. Vi har kontinuerlig oppdatert og oppgradert Styreplan i takt med både juridisk og teknologisk utvikling, og de fleste av oss er nok over snittet interessert i datateknologi. Vi måtte selvfølgelig derfor teste chatboten ChatGPT (aktuell bl.a. fra denne NRK-artikkelen ) for å se om den kunne brukes til noe annet enn å skrive skoleoppgaver om Henrik Ibsen, og det er ingen underdrivelse å si at vi ble positivt overrasket. Vår forespørsel " Skriv om fordelene med å ta i bruk styreportal for en styresekretær i et selskap " fikk følgende svar fra ChatGPT: "En styreportal kan være en svært nyttig verktøy for en styresekretær i et selskap. Dette skyldes flere fordeler, inkludert: Enkel tilgang til informasjon: Med en styreportal kan styresekretæren enkelt få tilgang til relevant informasjon, som for eksempel møteinnkalling, møtedokumenter og referater. Dette gir styresekretæren en bedre oversikt og gjør det lettere å planlegge og gjennomføre styremøter. Bedre samarbeid: En styreportal gir mulighet for å dele informasjon og samarbeide med andre medlemmer av styret. Dette kan være svært nyttig for å sikre at alle er på samme side og har tilgang til de samme oppdaterte opplysningene. Mer effektiv kommunikasjon: En styreportal kan også brukes til å kommunisere med andre medlemmer av selskapet, for eksempel ansatte eller aksjonærer. Dette kan bidra til en mer effektiv kommunikasjon og gjøre det lettere å holde alle oppdatert om viktige hendelser og beslutninger. Økt sikkerhet: En god styreportal vil også ha sikkerhetsfunksjoner som kan beskytte sensitive opplysninger og hindre uautorisert tilgang. Dette kan bidra til økt sikkerhet for selskapet og beskytte mot eventuelle sikkerhetsbrister. Alt i alt kan en styreportal være en svært nyttig verktøy for en styresekretær i et selskap, og kan bidra til å gjøre jobben enklere og mer effektiv." Hele svaret er sakset og limt direkte fra vår samtale med chatboten, og vi kan ikke si annet enn at vi er enige med den! Men: uansett hvor hardt vi prøvde, fikk vi den ikke til å oppgi kilder. Vi ville med andre ord ikke brukt den ukritisk som oppslagsverk... I tillegg aktualiserer ChatGPT det økende problemet med svindel over e-post og SMS. Jo bedre chatbotene blir, jo vanskeligere er det å forstå at man blir utsatt for svindelforsøk. Her kan du se hvor godt den oversetter til norsk:
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7 tips til styresekretæren \n

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Av Simon Wengstrøm \n • \n 07 Nov, 2022 \n
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Styreorganisasjonen består av styreleder, styremedlemmer, daglig leder, styresekretær, revisor og andre som har en rolle i styrets arbeid. Utfordringen for et profesjonelt styre er å få denne organisasjonen til å fungere optimalt. Her følger noen råd og tips til styresekretæren .
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Styreplan AS er ISO 27001-sertifisert \n

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Av Simon Wengstrøm \n • \n 28 Oct, 2022 \n
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Styreplan AS tar informasjonssikkerhet på alvor, i alt vi gjør.
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Svensk BankID i Styreplan \n

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Av Simon Wengstrøm \n • \n 23 Sep, 2022 \n
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Du kan nå bruke svensk BankID i Styreplan - til både innlogging og dokumentsignering!
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BankID på Mobil fases ut - hva nå? \n

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Av Simon Wengstrøm \n • \n 31 Aug, 2022 \n
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I løpet av høsten 2022 forsvant muligheten for å aktivere BankID på Mobil. Funksjonen blir erstattet av BankID-appen, som har samme funksjonalitet som kodebrikken. Dette betyr at du også kan signere dokumenter med appen. Merk at det ikke skjer noen endringer med kodebrikken.
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Åpenhetsloven og Styreplan \n

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Av Simon Wengstrøm \n • \n 30 Jun, 2022 \n
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Hva er åpenhetsloven, og hvilke konsekvenser får den for min virksomhet?
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Styreplan er et Miljøfyrtårn \n

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Av Simon Wengstrøm \n • \n 10 Jun, 2022 \n
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Vi er Norges eneste Miljøfyrtårn-sertifiserte leverandør av styreportal!
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\n Flere artikler \n \n
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