{"id":141,"date":"2012-09-23T17:08:35","date_gmt":"2012-09-23T15:08:35","guid":{"rendered":"http:\/\/web.xbrleurope.org\/?p=141"},"modified":"2025-08-26T18:43:32","modified_gmt":"2025-08-26T16:43:32","slug":"by-laws-and-governance","status":"publish","type":"page","link":"https:\/\/www.xbrleurope.org\/?page_id=141","title":{"rendered":"The Governance"},"content":{"rendered":"<p><!--StartFragment --><\/p>\n<p><!--StartFragment --><\/p>\n<p>XBRL Europe is an international not-for-profit organisation established under Belgian law. It is registered as an AISBL\/IVZW (<em>Association Internationale sans But Lucratif \/ Internationale Vereniging Zonder Winstoogmerk<\/em>) in accordance with the 2019 Belgian Code for Companies and Associations.<\/p>\n<p>The association is governed by its bylaws, which were last revised and formally registered on 16 July 2025, following a resolution adopted by the General Assembly of members on 4 June 2025 in Frankfurt.<\/p>\n<p>\ud83d\udcc4[<a href=\"https:\/\/www.ejustice.just.fgov.be\/tsv_pdf\/2025\/08\/13\/25103541.pdf\" target=\"_blank\" rel=\"noopener\">Official link<\/a> &#8211; Moniteur belge] <img loading=\"lazy\" decoding=\"async\" class=\" size-full wp-image-139\" src=\"http:\/\/web.xbrleurope.org\/wp-content\/uploads\/2012\/09\/france.png\" alt=\"\" width=\"16\" height=\"11\" \/> <img loading=\"lazy\" decoding=\"async\" class=\" size-full wp-image-137\" src=\"http:\/\/web.xbrleurope.org\/wp-content\/uploads\/2012\/09\/uk.png\" alt=\"\" width=\"16\" height=\"11\" \/> [<a href=\"https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2025\/08\/XBRL-EUROPE-BYLAWS-2025-PREPARATION-DOCUMENT-EN-FR.pdf\" target=\"_blank\" rel=\"noopener\">Download<\/a> &#8211; EN\/FR preparation copy]<\/p>\n<hr \/>\n<h3>GENERAL ASSEMBLY<\/h3>\n<p>The General Assembly, comprising all members of the Association, is its supreme governing body. It holds all powers expressly conferred by law or by the bylaws. Its role is to define the overarching principles guiding the Association\u2019s policies and activities.<\/p>\n<p>Dates and management reports are available on a <a href=\"http:\/\/web.xbrleurope.org\/?page_id=345\">dedicated page<\/a>.<\/p>\n<hr \/>\n<h3>BOARD AND CONSULTATIVE COMMITTEE<\/h3>\n<p>At the General Assembly held during the 32nd XBRL Europe Conference in Malta on 23 May 2024, members elected an Executive Committee for the 2024\u20132025 term.<\/p>\n<p>Following the adoption of revised bylaws at the 33rd XBRL Europe Conference in Frankfurt on 4 June 2025, a Board of Directors was formally appointed. The Executive Committee was restructured into a Consultative Committee, retaining all its members except those who joined the Board.<\/p>\n<hr \/>\n<h4>Board of Directors<\/h4>\n<p>The Board of Directors, as the Association\u2019s managing body, is responsible for its administration and strategic oversight. It operates under the supervision of the General Assembly and consults the Consultative Committee in its decision-making.<\/p>\n<p>As of 4 June 2025, the Board members elected by the General Assembly are:<\/p>\n<ul>\n<li><strong>Thomas Verdin<\/strong>, representing TESH Advice \u2013 <strong>Chair of XBRL Europe<\/strong><\/li>\n<li><strong>Bruno Tesni\u00e8re<\/strong>, representing XBRL France \u2013 <strong>Vice Chair for Finance<\/strong><\/li>\n<li><strong>Ren\u00e9 Van der Meij<\/strong>, representing XBRL Netherlands \u2013 <strong>Vice Chair for Sustainability<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h4>Consultative Committee<\/h4>\n<p>The Consultative Committee advises the Board of Directors and represents the broader interests of the Association\u2019s members. It comprises elected representatives, the Board members, and a permanent representative from XBRL International.<\/p>\n<p><strong>Category 1 \u2013 Jurisdiction Representatives<\/strong><\/p>\n<ul>\n<li><strong>XBRL France<\/strong> \u2013 Bruno Tesni\u00e8re (Board member)<\/li>\n<li><strong>XBRL Germany<\/strong> \u2013 Thomas Klement, <strong>Vice Chair for Standard Development<\/strong><\/li>\n<li><strong>XBRL Italy<\/strong> \u2013 Eugenio Virguti<\/li>\n<li><strong>XBRL Netherlands<\/strong> \u2013 Ren\u00e9 Van der Meij (Board member)<\/li>\n<li><strong>XBRL Sweden<\/strong> \u2013 Bo Karlson<\/li>\n<li><strong>XBRL UK<\/strong> \u2013 Philip Allen<\/li>\n<\/ul>\n<p><strong>Categories 2, 3, 4 \u2013 Direct Member Representatives<\/strong><\/p>\n<ul>\n<li><strong>DFIN Solutions<\/strong> \u2013 Patricia Myles<\/li>\n<li><strong>EFFAS<\/strong> \u2013 Manuel Puerta da Costa<\/li>\n<li><strong>European Central Bank <\/strong>\u2013 Juan Alberto Sanchez, <strong>Vice Chair for Liaison with Authorities<\/strong><\/li>\n<li><strong>TESH Advice<\/strong> \u2013 Thomas Verdin (Board member)<\/li>\n<\/ul>\n<p><strong>Permanent Representative \u2013 XBRL International<\/strong><\/p>\n<ul>\n<li><strong>John Turner<\/strong>, holding a non-elected permanent seat<\/li>\n<\/ul>\n<hr \/>\n<h3>CEO \/ SECRETARY GENERAL<\/h3>\n<p>The Secretary General \/ Chief Executive Officer is responsible for the day-to-day operations of the Association, acting under the authority of the Board of Directors.<\/p>\n<ul>\n<li><strong>Elina Koskentalo<\/strong> \u2013 CEO<\/li>\n<li><strong>Gilles Maguet<\/strong> \u2013 Former CEO and Assistant in 2025<\/li>\n<\/ul>\n<hr \/>\n<h3>AUDIT COMMITTEE<\/h3>\n<p>The Board of Directors prepares a annual financial report and submits it to the review of the Consultative Committee and the scrutiny of the Audit Committee.<\/p>\n<ul>\n<li><strong>G\u00e9raud Amic<\/strong> \u2013 UB Partner<\/li>\n<li><strong>Proposed member for 2025<\/strong>: <strong>Michalis Georgiou<\/strong> \u2013 CoreFiling<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>XBRL Europe is an international not-for-profit organisation established under Belgian law. It is registered as an AISBL\/IVZW (Association Internationale sans But Lucratif \/ Internationale Vereniging Zonder Winstoogmerk) in accordance with the 2019 Belgian Code for Companies and Associations. The association is governed by its bylaws, which were last revised and formally registered on 16 July [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":133,"menu_order":9,"comment_status":"open","ping_status":"open","template":"","meta":{"iawp_total_views":491,"footnotes":""},"tags":[],"class_list":["post-141","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/pages\/141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=141"}],"version-history":[{"count":34,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/pages\/141\/revisions"}],"predecessor-version":[{"id":8056,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/pages\/141\/revisions\/8056"}],"up":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/pages\/133"}],"wp:attachment":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=141"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}