Governance

Directing, controlling, supervising, reporting

Governance, with or without adjectives such as good , public or corporate , is a frequently and often used concept. In the public and semi-public sectors the generally accepted practice is to refer to four governance elements, namely directing, controlling, supervising and reporting.

Governance, with or without adjectives such as good , public or corporate , is a frequently and often used concept. In the public and semi-public sectors the generally accepted practice is to refer to four governance elements, namely directing, controlling, supervising and reporting.

  • Directing:providing direction to the realisation of organisational objectives, for example by structuring the organisation and designing processes.
  • Controlling : after the organisation is set up, a system of controls and procedures must be implemented and maintained, so that management can obtain the assurance that the organisation continues to move in the right direction, i.e. that it realises the established objectives.
  • Supervising : experienced and expert individuals must be available on behalf of all stakeholders to ensure that the organisation’s objectives are realised.
  • Reporting : information must actively be provided about all assigned tasks and delegated authorities; both in advance (when the tasks and authorities are established) and after-the-fact (after the results become visible).

Supervision must therefore have a role within the overall structure of governance functions and controls. From the questions Berenschot receives from clients it is evident that supervision is a current area of attention among various client groups. This not only concerns looking back into the past, but also about design at the front-end and providing guidance designed to increase the effectiveness of supervision.

Our focus is on a perspective that includes attention to the formal aspects of the design and the operation of the supervisory body (in accordance with rules, codes, regulations and agreements), as well as on the aspects that determine whether the contribution of the supervisory body is effective. This also involves identifying the proper fit in the relationship with the managing director and in the relationship with the different internal and external stakeholders. In this respect we identify the roles that must be assumed and the behaviours of the supervisory body (as a group and its individual members) that are desirable, or that on the other hand must be avoided, in order to be successful.

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