The law of 6 April 2010 regarding the reinforcement of corporate governance of listed companies has introduced a new obligation by bringing in a description of the main features of the company's internal control and risk management systems. This description needs to be disclosed in the Corporate Governance Statement, which forms a specific section of the annual report.

In this respect, the Corporate Governance Committee has elaborated guidelines for listed companies to assist companies with the implementation of the law of 6 April 2010 and of the recommendations of the 2009 Code regarding internal control and risk management.

In light of the feedback received to the public consultation regarding the guidelines, the Committee decided to develop a guidance document for listed companies to assist them to describe the main features of the company's internal control and risk management systems.

Guidelines on internal control and risk management (French version) Guidelines on internal control and risk management (Dutch version) Guidance document for the description of the internal control and risk management systems (French version) Guidance document for the description of the internal control and risk management systems (Dutch version)