Dubbelrapportering

Dubbelrapportering, or double reporting, is the practice of presenting the same information to two or more separate parties or authorities. It is used in various contexts where accountability, accuracy, or compliance are important, and it can involve regulatory bodies, internal management, investors, or customers. The term is particularly common in Dutch-language discussions of governance and compliance, but the underlying concept is found in many jurisdictions under similar labels such as dual reporting or redundant reporting.

In regulatory and statutory contexts, dubbelrapportering occurs when requirements mandate reporting to multiple authorities or levels of government, sometimes with overlapping data. In corporate governance and finance, organizations may prepare distinct reports for internal decision-making and external stakeholders, ensuring that consistent data is available to boards, auditors, regulators, and investors. In data management and auditing, double reporting can serve as a cross-check to improve data quality and traceability.

The main advantages are increased transparency, improved data integrity through cross-verification, and strengthened accountability. The main drawbacks include higher administrative effort and costs, potential inconsistencies if definitions or formats differ between reports, and heightened risks related to data privacy and security. To mitigate these issues, organizations typically harmonize data definitions, standardize reporting formats, and implement clear governance over timing and responsibilities.