Guidelines for Annaul reporting

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