Van Leeuwen Law Firm

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 the Dutch Whistleblowers (Authority) Act (Wet Huis voor…

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 either have a different role or are formalised…

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 on a code of conduct.…

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 the context of privacy. The most important one…

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 comprises: (a) the internal control system itself: what…

An internal code of conduct clarifies what is expected of everyone in the organisation, what can be expected of the organisation and what behaviour is and is not accepted. If the standards and values are clear to everyone, discussions are avoided and this clarity contributes to a better working atmosphere.…

A natural person, often also an accountant, who is employed by the organisation and professionally assesses the extent to which his organisation succeeds in controlling the business process and the associated risks. The internal auditor helps an organisation achieve its goals by evaluating and improving the effectiveness of the governance,…