Corporate Social Responsibility
Einde inhoudsopgave
Corporate Social Responsibility (IVOR nr. 77) 2010/4.4.7:4.4.7 Existing Dutch accounting guidelines on CSR transparency
Corporate Social Responsibility (IVOR nr. 77) 2010/4.4.7
4.4.7 Existing Dutch accounting guidelines on CSR transparency
Documentgegevens:
Mr. T.E. Lambooy, datum 17-11-2010
- Datum
17-11-2010
- Auteur
Mr. T.E. Lambooy
- JCDI
JCDI:ADS368276:1
- Vakgebied(en)
Ondernemingsrecht (V)
Toon alle voetnoten
Voetnoten
Voetnoten
Current text: Richtlijn 400, 2005, in Richtlijnen voor de jaarverslaggeving (Kluwer: Deventer 2007). See T.E. Lambooy, Maatschappelijk verantwoord ondernemen in de jaarverslaggeving',in Vennootschap & Onderneming, 2003-12. See, in general on the Dutch Council for Annual Reporting Guidelines: Slagter, supra note 3, p. 474.
Deze functie is alleen te gebruiken als je bent ingelogd.
Before the implementation of article 1.14 of the Modernisation Directive in Dutch law, companies were already stimulated to address CSR matters in their annual reports. In 2003, the Dutch Council for Annual Reporting, published Guideline 400 in which it advised companies and their advisors to include CSR issues in their annual reports.1 This Guideline contains a very clear description of the various CSR subjects that are to be included. The Dutch Council for Annual Reporting also published a practical tool, the so-called Handreiking on how to report on these non-financial CSR issues. It is fair to say that the Dutch Council for Annual Reporting Guidelines have no legal effect other than that courts can take these into consideration in their interpretation of existing accounting laws. However, it would have been useful and practical if the Dutch legislator had referred to this Guideline 400 in its explanatory memorandum to the implementation act.