Guidelines

• Concepts, Principles and Human Rights
• Disclosure
• Employment and Industrial Relations
• Environment
• Combating Bribery
• Consumer Interests
• Science and Technology
• Competition
• Taxation

National Contact Point

• Organisation
• Promotion
• Filing complaints (procedure)
• Pending complaints
• Closed complaints (statements)
• Other NCP’s
• Stakeholders & partners

Knowledge Center

• Tools & checklisten
• Landeninformatie
• Sectorinformatie
• MVO overzicht
• Veelgestelde vragen

Disclosure

1. Enterprises should ensure that timely, regular, reliable and relevant
information is disclosed regarding their activities, structure, financial
situation and performance. This information should be disclosed for the
enterprise as a whole and, where appropriate, along business lines or
geographic areas. Disclosure policies of enterprises should be tailored to the
nature, size and location of the enterprise, with due regard taken of costs,
business confidentiality and other competitive concerns.

2. Enterprises should apply high quality standards for disclosure, accounting,
and audit. Enterprises are also encouraged to apply high quality standards for
non-financial information including environmental and social reporting where
they exist. The standards or policies under which both financial and
non-financial information are compiled and published should be reported.

3. Enterprises should disclose basic information showing their name,
location, and structure, the name, address and telephone number of the
parent enterprise and its main affiliates, its percentage ownership, direct and
indirect in these affiliates, including shareholdings between them.

4. Enterprises should also disclose material information on:
a) The financial and operating results of the company.
b) Company objectives.
c) Major share ownership and voting rights.
d) Members of the board and key executives, and their remuneration.
e) Material foreseeable risk factors.
f) Material issues regarding employees and other stakeholders.
g) Governance structures and policies.

5. Enterprises are encouraged to communicate additional information that
could include:
a) Value statements or statements of business conduct intended for public
disclosure including information on the social, ethical and environmental
policies of the enterprise and other codes of conduct to which the company
subscribes. In addition, the date of adoption, the countries and entities to
which such statements apply and its performance in relation to these
statements may be communicated.
b) Information on systems for managing risks and complying with laws, and
on statements or codes of business conduct.
c) Information on relationships with employees and other stakeholders.