View on supervision by the supervisory board

This view on supervision is the guideline on the basis of which the Supervisory Board of Mazars Nederland acts and implements its internal supervision. It shows what internal and external stakeholders of Mazars Nederland can expect from its supervisors. The Supervisory Board stands for the mission of Mazars Nederland and for safeguarding the public interest, with quality as the guiding principle.

Based on our responsibility to comprehensively supervise the policy of the Executive Board and the general course of affairs, we also specifically ensure that Mazars Nederland achieves its social objective: Mazars enhances trust through leading quality. In doing so, we consider all the relevant interests in a meticulous and balanced way. In addition, we are available to the Executive Board as a (critical) advisor and sparring partner. We also act as the employer of the Executive Board. When performing these tasks, we act in accordance with the core values that drive Mazars Nederland: committed, expert, open, trusted, quality.


We are committed and actively look for information ourselves. In addition to the information we receive from the Executive Board, we are in contact with internal and external stakeholders as Supervisory Board and as individual members. We regularly make working visits. We are interested in and curious about the views of stakeholders and, on that basis, are able to better understand what is going on with clients, employees, partners, employee participation bodies, in the international Mazars network and with external regulators. This way, we also assess the involvement and support for the company's policy, both pursued and under development.

Influence of stakeholders on the policy of Mazars Nederland and the decisions to be made have a positive effect on its quality and thus on Mazars’ direction.

When actively informing ourselves, we do not lose sight of the necessary distance and our independent position, nor do we enter the field of management. Ideally, supervision is conducted from a distance. This distance is important in order to continue to supervise the organisation independently and with a critical eye. However, should circumstances require to do so, we will not hesitate to reduce that distance.

We inform the Executive Board as well as each other in advance about these contacts and there is always feedback afterwards.


The actions of the Supervisory Board and its individual members are governed by the principles of openness, respect and transparency. We monitor the policy and performance of the Executive Board with a sharp and critical eye, but also listen and ask in-depth questions on intentions and performance. First, we conduct an open dialogue with respect for each other and each other's points of view before forming an opinion. We take our time for this interaction. We give the Executive Board and each other room and trust so that everyone is given the opportunity to fulfil their role optimally. Our supervision gains in value when we exchange thoughts, listen to each other, try to understand each other and are willing to be convinced by sound arguments.

We also expect others to ask us questions. We are responsive to questions and are always willing to share information openly. Nothing is a secret unless circumstances demand otherwise.

We also believe it to be important that things that have not gone well are discussed. With our own behaviour, we show that we are open and approachable and dare to call others to account. We address dilemmas openly and encourage learning from what could have been done differently or better, discussing signals openly, continuously improving and building on successes. In terms of content, the Supervisory Board assesses whether the Executive Board is in control. In addition to risk management, an opinion is also formed on the basis of soft signals.

Openness, respect and transparency are also guiding principles we apply in contacts between the Supervisory Board and its members, and stakeholders, both internal and external.

We have to set an important example. By being open and transparent, we also promote an open and accountable culture within the organisation.


The Supervisory Board is composed in such a way that the members can operate independently and critically with respect to each other, the Executive Board and any other interest whatsoever. The composition and appointment of the members takes place in accordance with the provisions in the developments in society and the economy that affect the future of Mazars Nederland.

We ensure that our expertise and skills are and remain up to date, both of the Supervisory Board as a whole and of its individual members. Based on our variety of expertise, we fulfil our role as advisor and sparring partner for the Executive Board.

The Supervisory Board is critical of its own performance. We reflect on our activities and on our own role, both as a board and as individual members. We do this annually, at least once every three years under the supervision of an independent external expert. The evaluation of the supervisory framework is also part of the self-assessment. The key results of the evaluation are included in the annual report of the Supervisory Board.


Mazars Nederland is the trusted partner for companies and institutions. Within that context, the Supervisory Board is trusted and reliable by working in accordance with the principles of good governance as laid down in the report In Het Publiek Belang. We comply with the requirements of legislation and regulations and guidelines, and they have been incorporated in our Articles of Association, rules of procedure and regulations. These sources form the framework for the actions of the Supervisory Board as well as for its composition, remuneration, performance and evaluation.

The members of the Supervisory Board operate independently and with integrity and are aware of their responsibility, social position and exemplary role. We have established how to deal with conflicting interests and the appearance thereof. All current main and ancillary positions are reported and made publicly available on the webpage of the Supervisory Board. We account for the way in which supervision is exercised and the way in which various positions on the Supervisory Board are filled in the annual report and transparency report of Mazars Nederland.

Conscientiously and critically with respect to its own performance, the Supervisory Board fulfils its role as internal supervisor of Mazars Nederland. The Supervisory Board is at all times willing to account for itself internally and externally.