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Compliance with the 2020 Code

This section contains studies and research regarding the compliance of the 2020 Belgian Code on Corporate Governance.

2021

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2020 Code

Study 48

FSMA

In its study of March 2019, the FSMA took stock for the first time of non-financial reporting by large listed companies in Belgium. In that study, the FSMA drew attention to good practices and presented a number of recommendations regarding the quality of reporting non-financial information.

Since the publication of that study, sustainability reporting has undergone significant development. It is for this reason that the FSMA has, two years later, drawn up a new overview of non-financial reporting by listed companies. The present study examines what areas have seen progress. It also looks at whether companies have taken into account the recommendations of the previous study.