verslaggevingsverplichtingen

Verslaggevingsverplichtingen are legal duties to disclose information about a company or organization to its stakeholders. In corporate law these obligations typically include preparing and publishing financial information, such as annual accounts, and providing governance and other relevant disclosures. They can also encompass non-financial reporting, including environmental and social information, depending on jurisdiction and company size.

Financial reporting is a core component. Most entities are required to prepare annual accounts (jaarrekening) and, for larger organizations or groups, consolidated accounts and a management report (bestuursverslag). In many systems there are additional disclosure requirements for governance, remuneration, and internal controls, especially for listed companies. Publication and filing rules vary by country and entity type, often involving deposit or publication with a regulatory authority or chamber of commerce, within specific timeframes after approval of the accounts. Small and micro entities may have reduced publication duties or exemptions, though basic record-keeping and tax reporting still apply.

In recent years, sustainability and non-financial reporting have gained importance. The European Union’s Corporate Sustainability Reporting Directive (CSRD) requires large companies and all listed companies to disclose information on environmental, social, and governance matters, aligned with common European standards. Many jurisdictions implement these obligations through national law or regulation, sometimes with sector-specific requirements for banks, insurers, and other regulated entities.

Non-compliance can lead to penalties, penalties, or restrictions, and can affect financing and stakeholder trust. Proper management of verslaggevingsverplichtingen typically involves integrated reporting processes, internal control systems, and, where required, external audits.