Corporate Social Responsibility
Einde inhoudsopgave
Corporate Social Responsibility (IVOR nr. 77) 2010/4.4.1:4.4.1 Amendment Dutch company code
Corporate Social Responsibility (IVOR nr. 77) 2010/4.4.1
4.4.1 Amendment Dutch company code
Documentgegevens:
Mr. T.E. Lambooy, datum 17-11-2010
- Datum
17-11-2010
- Auteur
Mr. T.E. Lambooy
- JCDI
JCDI:ADS363380:1
- Vakgebied(en)
Ondernemingsrecht (V)
Toon alle voetnoten
Voetnoten
Voetnoten
Wet uitvoering IAS-Verordening, IAS 39-richtlijn en moderniseringsrichtlijn, effective as of 27 July 2005 and applicable to annual reports over the book year 2005. See on this Act: H. Beckman, 'Wijzigingen in het jaarrekeningenrecht' [Changes in annual accounting law], in Ondernemingsrecht, No. 154, 2005, p. 445.
T.E. Lambooy, Aspecten maatschappelijk verantwoord ondernemen in jaarverslag; Transparantie over MVO op Europees niveau',in Ondernemingsrecht, 3, 2006, p. 93, note 5.
Deze functie is alleen te gebruiken als je bent ingelogd.
In 2005, article 1.14 was incorporated in article 391, paragraph 1, Book 2 DCC by a Dutch implementation act.1 Book 2 DCC contains the Dutch Company Code. The Dutch legislator did not literally copy article 1.14, but used similar wording. Legislative history does not explain why the wording deviates slightly from the original text, nor does it contain any discussion on this point. Legal authors have not expressed any specific opinion on this. It could, therefore, be argued that this deviation has no meaning.2