Under Dutch law, company directors are under an obligation to be guided by 'the interests of the company'. The content and interpretation of this norm of 'company interest' remains a topic of discussion. Partly, this can be explained by the character of the norm and by the diversity of situations in which the matter of concrete application of the norm has been raised over the years. In the discussion surrounding this topic reference has been made to the English guideline of 'enlightened shareholder value' as enacted in the Companies Act 2006, which is part of 'the duty to promote the success of the company'.
European Company Law