The Dutch Corporate Governance Code contains principles and best practice provisions addressing the relationship between management board, supervisory board, shareholders and other stakeholders at Dutch listed companies. This book provides practical guidance explaining these principles and best practice provisions and offering insights into the Code’s structure and background. In December 2022, the fourth version of the Code was published, incorporating societal themes such as sustainable long-term value creation and diversity and inclusion. This edition comments on the fourth Code and responds to recent developments while sharing our experience in applying the Code in practice.​​​​​​​Reinier Kleipool, Casper Nagtegaal and Martin van Olffen work in the Corporate Advisory practice of the Dutch law firm De Brauw Blackstone Westbroek N.V. where they advise listed companies on governance issues. Introduction to the history, background and operation of the Code; 1 Sustainable long-term value creation; 1.1 Sustainable long-term value creation; 1.2 Risk management; 1.3 Internal audit function; 1.4 Risk management accountability; 1.5 Role of the supervisory board; 1.6 Appointment and assessment of the functioning of the external auditor; 1.7 Performance of the external auditor’s work; 2. Effective management and supervision; 2.1 Composition and size; 2.2 Appointment, succession and evaluation; 2.3 Organisation of the supervisory board and reports; 2.4 Decision-making and functioning; 2.5 Culture; 2.6 Misconduct and irregularities; 2.7 Preventing conflicts of interest; 2.8 Takeover situations; 3 Remuneration; 3.1 Remuneration policy – management board; 3.2 Determination of management board remuneration; 3.3 Remuneration – supervisory board; 3.4 Accountability for the implementation of remuneration policy; 4 The general meeting; 4.1 The general meeting; 4.2 Provision of information; 4.3 Casting votes; 4.4 Recognising the importance of company strategy; 4.5 Issuing depositary receipts for shares; 5 One-tier governance structure; 5.1 One-tier governance structure; 6 Full text of the Dutch Corporate Governance Code