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high-quality explanation

27/10/15

Recognition of the compliance studies of GUBERNA and FEB

On 9 April 2014, the European Commission published a recommendation on the quality of corporate governance reporting ('comply or explain'). This recommendation is designed to motivate companies to comply with the relevant corporate governance code or to better explain departures from it. To …

30/11/15

How does your Board of Directors cope with the 'Comply or Explain' principle ?

On 30 November 2015, GUBERNA, FEB and EY organized an expert working group around the 'comply or explain' principle. In this working group, three concrete themes were discussed, namely: The application of the 'comply or explain' principle in general; The process that occurs in the …

Practical rules for high-quality explanations (2016 version)

Belgian listed companies are by law obliged to apply the 2009 Belgian Code on Corporate Governance. Companies can deviate from the 2009 Code, however, they must clearly indicate which parts of the 2009 Code they depart from and specify the reasons for such departure. The flexibility provided by the …