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The composition, functioning and decision-making of the board

By law, the board of a Dutch (private) legal entity is ‘charged’ with managing that legal entity. This applies not only to the BV (Article 2:239 of the Dutch Civil Code (DCC)) and the NV (Article 2:129 DCC), but also, for example, to the association (Article 2:44 DCC) and the foundation (Article 2:291 DCC).

In discharging its duties, the board of a Dutch private limited company (besloten vennootschap (BV)) and public limited company (naamloze vennootschap (NV)) must be guided by the interests of the company and its affiliated enterprise. What these interests entail depends on the specific circumstances. The law does not stipulate how a board must govern. In principle, the board itself determines how it governs (the so-called board autonomy). However, it must do so within the limits of the law, the applicable articles of association and the company’s statutory objectives. The composition, functioning and method of decision-making of the board depends on how these limits are arranged. As part of the Corporate Governance Blog Series, we address these elements of governance in this blog.

Composition of the board

In order to properly perform the board duties, directors are obviously needed. It is important that the board is composed in such a way that the necessary expertise is present. The number of directors that must be part of the board also determines how flexible the board is in taking decisions. What ‘expertise’ is required varies by company and the sector in which it operates. Sectoral legislation and sectoral governance codes may impose sector-specific requirements on the composition of a board. Moreover, several sectors have regulatory authorities that assess the competence of board members. A good example is the assessments conducted by the Dutch Central Bank and the Dutch Financial Markets Authority for board members active in the financial markets.

Not only expertise is important for a good board governance but also diversity in nationality, gender, knowledge and experience, can contribute to an effective board. After all, a diverse composition can provide a variety of perspectives. Differing views, contradiction, cooperation and cohesion are important for having good and valuable discussions, which contributes to effective decision-making and an effective and well-functioning board.

Decision-making by the board

The manner in which the board makes decisions plays a significant role in its functioning, in addition to its composition. If only because of the practical nature that certain regulations may have. For example, a decision may be subject to the prior approval or advice of another body of the legal entity. Failure to comply with such a requirement may have far-reaching consequences for the status of the board decision taken.

The method of decision-making may be specified in the articles of association, and possibly in board regulations. The general principle is that every director can participate in the decision-making of the board. This is different if the director in question has a direct or indirect personal interest that conflicts with the company’s interests. In that case, a director will not participate in the board’s deliberations and decision-making. Conflicts of interest should be avoided as much as possible. In general, directors are not readily permitted to compete with the legal entity, to accept (substantial) donations from the legal entity or to take advantage of corporate opportunities that accrue to the legal entity.

To make decisions, the board needs to be well informed. In this context, it is important that the board has frequent contact with the other bodies within the legal entity and the stakeholders of the legal entity. The board would do well to set up an information system that results in all important information being available in time to both the board and any other bodies of the legal entity.

Functioning of the board

Not only the board’s composition, but also its method of decision-making determines its functioning. To ensure that the board continues to function well, it is advisable to periodically evaluate the boundaries within which the board governs and the suitability of directors. This is relevant not only to get a picture of the (historically) functioning, or not, of the incumbent board, but also to ensure the proper functioning of the board in the future.

Do you have any questions following this blog? If so, feel free to contact us. We will be happy to advise you.

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The composition, functioning and decision-making of the board