Definitions and Clarafication

Involves an approach where even the smallest offence leads to (harsh) punishment.…

Organisations with a workforce of 50 employees or more must have a works council (WoCo). A WoCo is an employee participation and co-determination body within an organisation and its members are employees who consult with the employer on behalf of the staff…

A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must set up a procedure for reporting (suspected) malpractice in the employer’s organisation. The obligation to have an internal whistleblower policy referred to here is part of…

Is the behaviour and attitude of top management, including the board and supervisory body of an organisation, which focuses on setting a good example.…

Oversees an organisation’s policies and implementation of policies on behalf of shareholders and the stakeholder. A supervisory director is a member of the organisation’s supervisory body.…

The supervisory body of an organisation, such as the Supervisory Board or the Board of Trustees. The term governance body refers to the supervisory body of an organisation, regardless of its actual designation. In practice, there are other types of body that…

The obligation under laws or regulations to report an event, a transaction or possibly relevant non-compliance with laws and regulations to a specific authority. This also includes drawing up an internal report or issuing an alert if a specific situation arises, based…

Article 10 of the Constitution provides for the right to privacy: ‘Everyone has the right to respect for his privacy, subject to limitations imposed by or pursuant to the law.’ Other legislation contains rules about what can and cannot be done in…

It is synonymous with, for example, enterprise, non-profit organisation, institution, entity, etc.…

Comprises the complete set of control measures to ensure achievement of the (strategic) objectives set by the organisation, within the defined preconditions such as cost levels, and observance of the agreements in effect and the valid procedures (compliance). The internal control set-up…