Governance & compliance
Dutch Corporate Governance Code
A self-regulatory code of good governance for Dutch listed companies, containing principles for the relationships between the executive board, the supervisory board and shareholders, designated by law since 2026 through the Decree on the contents of the management report (Besluit inhoud bestuursverslag). The Code operates on a 'comply or explain' basis and was revised in 2025, including new requirements for the risk management statement (verklaring omtrent risicobeheersing, VOR).
Source: Nederlandse Corporate Governance Code 2025, Monitoring Commissie Corporate Governance Code; Besluit inhoud bestuursverslag
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