Abstract
In this article I discuss the background and meaning of the in
control statement that should be incorporated by companies in the directors report, according to a best practice provision in the revised Dutch corporate governance code. I review some changes to previous versions of this provision, as well as the relationship with the risk information in the annual report, and I discuss some particular issues for application in practice.
control statement that should be incorporated by companies in the directors report, according to a best practice provision in the revised Dutch corporate governance code. I review some changes to previous versions of this provision, as well as the relationship with the risk information in the annual report, and I discuss some particular issues for application in practice.
| Translated title of the contribution | The "in control statement" |
|---|---|
| Original language | Dutch |
| Pages (from-to) | 146-153 |
| Number of pages | 8 |
| Journal | Maandblad voor Accountancy en Bedrijfseconomie |
| Volume | 91 |
| Issue number | 05/06 |
| Publication status | Published - Jun-2017 |