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Guidelines for Annaul reporting

Netherlands Current 2018

The guideline is reviewed regularly, and now includes inter alia recommendations on supply chain disclosure and due diligence. It developed one guideline for large companies and the other SMEs

Issuer name

Netherlands Council for Annual Reporting

More information

Pursuant to the article in the Dutch Civil Code implementing the Modernization Directive’s provision, the Netherlands Council for Annual Reporting (‘Raad voor de Jaarverslaggeving’) adopted an explanatory guideline on the application of the article. Listed companies in the Netherlands are subject to a more boldly formulated provision in the Dutch corporate governance code (‘Code Tabaksblat’), whereby the management board shall report in the annual report on corporate social responsibility issues but only insofar as the particular issues that the company deems relevant. Thirdly, Dutch companies that participate in trade missions or receive any other forms of government support are required to report specifically on the observance of relevant International Labor Organization Conventions on child labor and forced labor within their own operations and at the ‘first essential supplier’.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

annual rerpot

Status

Current

Country

Netherlands

Region

Europe

Date of publication

2018

Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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