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Dutch Corporate Governance Code

Netherlands Current 2016

This Code is a revision of the 2008 Code, among the changes, a emphasis is put on the long term value creation which includes non-financial matters, ESG factors. However no recommendation is made for sustainability reporting or formal non financial information disclosure.

Issuer name

Monitoring Committee

Government ministry

Finance/Treasury

More information

In the summary of the code's revisions: "Long-term value creation requires management board members and supervisory board members to act in a sustainable way by making informed choices about the long-term viability of the strategy being pursued. The term ‘value’ does not only refer to profit or benefits that can be directly expressed in monetary terms, but also includes other aspects, such as contributing to improving human rights and reducing the impact on the environment."

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

information disclosure

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Employment Conditions, Policies and Practices, Human Rights

ESG coverage- G (Governance)

All

Status

Current

Country

Netherlands

Region

Europe

Date of publication

2016

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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