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Rules for the future Opportunities for sustainable entrepreneurship in the

Index

Introduction — Jan Nooitgedagt 9

1 I Patterns in regulatory measures

The burden of rules: do we want to and can we stop their growth? 14

- Huib van Olden 21 Why less is more - Interview with 28 Rules versus exceptions: solving dilemmas through servant leadership - Fons Trompenaars Portrait of an exceptional regulator: Ad van Wijk 33 How rules obstruct entrepreneurship: lessons from microfinance 36 - Diederik Laman Trip, Klaas Molenaar, Marjan van Lier,

It is not the role of democratic rules to stop progress - August Herrewijn 42

Holland hurrah? Developing Dutch international legal practice 46 and its perspectives - Dick Weiffenbach

2 I Regulatory measures and competition

Attracting foreign companies as a factor of success -Jan Siemons 56

The Netherlands as a trading post and a centre of international 63 service provision - Marnix van Rij

Globalisation puts our versatility to the test - 72

Portrait of an exceptional regulator: Aart van Beuzekom 78

5 Focusing in on the outside - Michel Tilmant 80

Rules must stimulate—Harry Hendriks 88 The time has come for change - Interview with

94 3 | Rules for innovation and sustainability

Corporate Social Responsibility: the carrot works better than the stick Nancy Kamp-Roelands Kyoto: How rules stimulate but do not guarantee trade in sustainability 104 - Dietmar Laske Supervisory directors address corporate social responsibility - Dick de Waard 112 Portrait of an exceptional regulator: Cees Dekker ll6 How regulations inhibit innovation - Kees van Schagen

Business as the motor for a sustainable society- Johan Wempe 128 130 139 4 | Governance, supervision and reporting

Not rules but principles give guidance - Cees Visser 150

Developing liability within the perspective of corporate 160 - Denis Willemars

Principle-based regulations require robust enforcement structures 168 -Martin Hoogendoorn

Portrait of an exceptional regulator: Winny Hoffmann 176

Rule-based versus principle-based: the supervisor's perspective 178 -Arnold Schilder

6 Index Supervisory directorship is becoming profession - Auke de Bos 186

Companies and advisors can win by using restraint when 195 managing chances - Lutgart van den Berghe

5 | Rules for the future

How the amygdala and neocortex go astray in cyberspace 204 - Monique Otten

XBRL: The end of annual accounts and the beginning of 213 Google reporting- Hans Verkruijsse

Better rules in 2028 - the role of law faculties - Carel Stolker 223

Portrait of an exceptional regulator: Zoran van Gessel 230

Europe requires involvement and identity - 232

Finding opportunity in a globalised economy-James Turley 240

Class of 2008: Theses for Master's Thesis Award 246 - Piet Hein Coebergh

Annexes

History of Ernst & Young Nederland 256 List of contributors 259

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