bestuurkode
Bestuurkode is a term used to describe a set of principles and best practices intended to guide the governance of organizations, especially at board level. The code aims to promote accountability, integrity, transparency, and effective oversight of management. It is typically non-binding but influential; many jurisdictions use a comply-or-explain framework where organizations disclose how they meet the code and explain deviations.
Content typically covered by a bestuurkode includes governance structure and board governance, such as board composition,
Scope and adoption vary by jurisdiction and sector. Codes may be sector-specific or national and are issued
Effectiveness and critique differ across contexts. Proponents argue that bestuurcodes improve governance quality and market trust,