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Blog

Compliance Accountability Statements: The Challenges for Dutch Councils

Since the 2023 financial year, under Wet versterking decentrale rekenkamers, Dutch municipalities have been obliged to include a statement in their annual accounts explaining whether their income, spending and balance-sheet transactions followed the relevant financial rules.  However, only 37% of the Dutch municipalities assessed in a 2025 report concluded that their financial activities were compliant,...

How to Measure Community Engagement Effectively

The Organisation for Economic Co-operation and Development (OECD) found that having a say over the actions of governing bodies increases trust in those bodies by 3.1%. However, less than half of Dutch citizens (39%) believed they were able to contribute to decision-making.  The current status of participation in Dutch municipalities is mixed. For example, in...

Participation Regulation 2027: What Dutch Councils Must Prepare

Civic participation can be beneficial to both residents and municipalities and other public bodies. The European Commission reports that it can improve resource efficiency and build transparency, whilst fostering “inclusivity, ensuring that all voices are heard in decision-making processes. It builds public trust in government institutions by providing residents with the opportunity to directly influence...

What is AI Governance and How Does it Affect the Board of Directors?

Artificial intelligence has become a common feature of the workplace. McKinsey found that 88% of organisations regularly used AI in at least one business function by the end of 2025. This was up from 78% a year previously.  However, only a third of companies have begun scaling AI across the entire business, despite 64% confirming...