The Dutch Corporate Governance Code contains principles and best practice provisions that regulate relations between the management board, the supervisory board and the shareholders (i.e. the general meeting of shareholders). The principles may be regarded as reflecting the general views on good corporate governance, which enjoy wide support. Since 2004 listed companies are obliged to report on compliance with the Code in their annual report and to explain why any of the principles and best practice provisions intended for the management and supervisory boards are not applied.
Industry sectors covered by the instrument
Organizations covered by the instrument
Large listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope