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The Code applies to companies incorporated in Belgium whose shares are admitted to trading on a regulated market ('listed companies'). However, given its flexibility, the Code could also serve as a reference framework for all other companies.
The 2009 Code is the second edition of the Belgian Corporate Governance Code. The 2009 Code applies to reporting years beginning on or after 1 January 2009. It supersedes and replaces the Code issued in 2004.
In 2009, companies are expected to review their governance in the light of the 2009 Code's provisions and, where appropriate, to adjust their governance practices and their Corporate Governance Charter accordingly. Companies are expected to comply with the new provisions for disclosure in the 2009 Corporate Governance Statement of their annual report, to be published in 2010.
Download > 2009 Code
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