The role of the board of directors in sustainability embedding: a Dutch perspective

The role of companies in society is changing. Public opinion increasingly requires companies and their actors to take societal interests into account. This changing environment influences not only what is seen as good governance in terms of content but also what is expected of corporate regulation in terms of its form. 

There is debate at the EU level as to whether or not to implement a duty of care for directors to take sustainability issues into account when setting the corporate strategy. At the same time at the national level some corporate governance codes seem to move in a comparable direction. During this lecture the role of the board of directors will be discussed against this background of changing regulatory environment. We will discuss, on the basis of empirical findings on sustainability embedding practices in the Netherlands, what the role of the board is in the embedding of sustainability and how this role can be regulated in the future.

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