Overview of Guidance


Lack of clarity in the Code 2008 prompted previous Monitoring Committees to develop guidance that provided an explanation of certain principles or provisions. Guidance does not form part of the regulations in the Code, which means that listed companies formally do not have to respond to the guidance in their annual reports. Guidance, however, can be considered as guidelines for listed companies and their shareholders.

Guidance has been included in previously published monitoring reports. The current Monitoring Committee would like to improve the accessibility of these guidelines with an overview. The overview concerns an inventory of the previously given guidance from the monitoring reports that have been published since 2009 – the year in which the in 2008 updated Code was first monitored. At the request of the supporters of the Code, the Monitoring Committee is currently working on proposals for a revision of the Code. Until the revised Code has entered into force, listed companies can follow the guidelines for the current Code.

The overview of guidance can be downloaded here.

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