Ontwikkelingen omtrent corporate governance in België: volgt het reglementair kader het feitelijk duaal bestuursmodel?
Like in other European countries, Belgium has developed a set of corporate governance principles during the nineties. This article summarizes the different corporate governance codes and their most important governance rules. Further it sheds some light on the implementation of these rules by stock exchange listed companies. Early 2000 a government commission published a report to change the Belgian company law and to legally implement some corporate governance rules. This report resulted in a proposal for a new bill, introduced in Parliament in April 2001. The most important features, rules on a specific kind of two tier board structure, conflicts of interest and independence of statutory auditors will be briefly discussed. Published in: A shorter version of this article has been published in Ondernemingsrecht (NL), 2002-1, p. 14-20.