Samenvatting
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.
| Vertaalde titel van de bijdrage | The "in control statement" |
|---|---|
| Originele taal-2 | Dutch |
| Pagina's (van-tot) | 146-153 |
| Aantal pagina's | 8 |
| Tijdschrift | Maandblad voor Accountancy en Bedrijfseconomie |
| Volume | 91 |
| Nummer van het tijdschrift | 05/06 |
| Status | Published - jun.-2017 |
Keywords
- In Control
- In Control Statement
- Corporate Governance Codes