Einde inhoudsopgave
Corporate Social Responsibility (IVOR nr. 77) 2010/2.6.1.3
2.6.1.3 The Netherlands
Mr. T.E. Lambooy, datum 17-11-2010
- Datum
17-11-2010
- Auteur
Mr. T.E. Lambooy
- JCDI
JCDI:ADS363391:1
- Vakgebied(en)
Ondernemingsrecht (V)
Voetnoten
Voetnoten
SER Advisory Report on Corporate Social Responsibility: A Dutch Approach, (De winst van waarden), 15 December 2000, at http://www.SER.nl, visited on 21 July 2010.
Supra note 26. The Council of State (Raad van State) produced an advice on this Bill. Early 2005, however, this advice was not then made public. In addition, the Combined Comittee on Company Law (an advisory committee made up of representatives of the Dutch Bar Association and the Royal Association of Civil-Law Notaries) advised on the Bill: Advice on the Private Member's Bill on providing information on corporate social responsibility [Advies over het Initiatief-Wetsvoorstel in verband met het verschaffen van informatie omtrent maatschappelijk verantwoord Ondernemen Wetsvoorstel nr. 27905], Bill no 27 905, presented to the Standing Committee for Justice in the Dutch House of Representatives on 3 January 2002, at http://www.advocatenorde.nl/NOVA/NovWet.nsf/0750c53dd0fa1c720-cc1256acd00411f47?OpenDocument, accessed on 21 July 2010.
See: http://www.rijksoverheid.nl, visited on 7 September 2010. See: Opmaat, examined on 15 December 2004 and confirmed by Douma of the Dutch Labour Party in the Dutch House of Representatives early March 2005.
The Dutch Council for Annual Reporting is the executive body of the Foundation for Annual Reporting, responsible for preparing and publishing guidelines on annual accounting for Dutch enterprises and other financial organisations. In addition, the Dutch Council for Annual Reporting advises the government on regulation concerning external reporting.
CSR, Kamerstukken 11, 2001/02, 26 485, no. 14, p. 26. no. 17 p. 10 no 18, p. 2. 'Request for Advice on Corporate Social Responsibility', [Adviesaanraag Verslaglegging maatschappelik Verantwoord Ondernemen], appendix to a letter of State secretary Ybema of 11 July 2001 to the Chairman of the Dutch House of Representatives.
Guideline 400, 2003, in Guidelines for Annual Reporting (Richtlijnen voor de jaarverslag-geving), Council for Annual Reporting, (Kluwer: Deventer 2004), pp. 1077-1088. See also T.E. Lambooy,'Maatschappelijk verantwoord ondernemen in dejaarverslaggeving' (Corporate social responsibility in annual reporting^',in Vennootschap en Onderneming, 12, 2003, pp. 194-199.
'Assistance on social reporting', [Handreiking voor Maatschappelijke verslaggeving], 2003 version, Council for Annual Reporting, (Kluwer: Deventer 2003).
Knowledge Centre: www.MVONederland.nl(before www.mvocentrum.nl), introduced at the symposium of 24 November 2004. Forum: The EU Conference on Corporate Social Responsibility (CSR) in Maastricht.
EU CSR Conference, Maastricht, the Netherlands, supra note 29, ' Closing Statement' by the Dutch State Secretary for Economic Affairs, Mrs. Van Gennip, at http://www.csrwire.com/press_releases/20169-European-Conference-on-Corporate-Social-Responsibility-Competing-For-a-Sustainable-Future-7-9-November-Mecc-Maastricht, accessed on 1 May 2010.
Corporate Social Responsibility continues on a voluntary basis', (Maatschappelijk verantwoord blijft vrijwillig), in Staatscourant, 18 November 2004, referring to a debate in the Dutch House of Representatives on 17 November 2004, with Dutch MPs Samson, Douma and Tjon- A-Tjen posing questions to the State Secretary for Economic Affairs Mrs Van Gennip (Parliamentary questions and responses 2004-2005, no. 412, Tweede Kamer, House of Representatives, reference number 2040501480), and the report on the EU Conference on CSR in Maastricht by M. de Visser, Corporate sustainable development increases profits', (Duurzaam ondernemen levert meer winst op), in FEMBusiness - news selection, 9 November 2004, at http://www.fem.nl/nieuwsbericht.asp?artnr=848234&versie=1, accessed on 12 July 2010.
In the year 2000, the SER advised the Cabinet on the subject of CSR.1 In keeping with the business community stance of rejecting binding rules, the SER advised caution when it came to the role of the Dutch government in this matter.
In response to the SER advisory report, the Dutch Green Party and the Dutch Labour Party presented a Private Member's Bill on sustainability reporting to the Dutch House of Representatives in 2001. The Bill proposes that companies operating internationally must include their ecological, social and ethical strategies and the measures taken in pursuit thereof in their annual reports as well as provide information on any codes of conduct they have adopted or subscribe to. This information must also concern subsidiaries and group companies.2 By 2010, the bill had not yet been adopted.3
Following the SER advisory report, the Cabinet in 2001 requested the Dutch Council for Annual reporting4 to advise on the possible incompany of social aspects in companies' annual reports and to develop a framework for this.5
The Dutch Council for Annual Reporting advised positively on the subject in its revised Guideline 400 by the end of 2003.6 This Guideline recommended that companies should include the environmental, social and economic aspects of their entire enterprise in the annual reports. In addition, the DCAR drew up a practical manual on social reporting.7
The Dutch government actively engaged in modernising the OECD MNE Guidelines and strongly supported the GRI in opting for domicile in the Netherlands. Moreover, the Dutch government stimulates companies to conduct their business operations responsibly by establishing knowledge centres and discussion forums.8 In addition, the Dutch government has stated that it is dedicated to keeping CSR on the European agenda. However, the Dutch government agrees with the SER advisory report and the stance taken by the business community that CSR should be on a voluntary basis.9 Towards the end of 2004 the Dutch government had no intention of introducing rules on CSR other than those implementing the Modernisation Directive (see section 2.6.1.2).10 However, there have been other initiatives such as setting up a platform for the exchange of information and best practices on CSR: MVO Nederland [CSR Netherlands].