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Board committees

2024 Belgium Spencer Stuart Board Index

2024 Snapshot

 5

the number of boards with an ESG committee

 40 %

of audit committee members are women

 44 %

of audit committee chairs are women

 37 %

of audit committee members are foreign

In 2024, the total number of committees remains relatively stable, accompanied by a slight increase in average committee size. In contrast, the average number of committee meetings fell, compared to 2023.

Although the overall number of committees remains constant, the dynamics of committee diversity are evolving, reflecting a reflects a growing recognition of the importance of diverse perspectives in enhancing decision-making processes and governance effectiveness.

In 2024, we observed a total of 137 committees across 47 companies, falling from 161 committees across 56 businesses in 2023. This represents a modest relative 1.4% increase in the number of committees.

The number of committees per company in 2024 varied significantly, ranging from one, as seen at Brederode, to a maximum of five committees, seen at Ion Beam Applications, Solvay, and Syensqo. This variation highlights the flexibility with which companies are able to structure their committees to meet their specific governance needs.

The trend towards larger committee sizes could be interpreted as an attempt to distribute the increasing workload more effectively, and to bring in specialised expertise. By leveraging the diverse backgrounds of directors, companies aim to mitigate risks and enhance performance. However, the fall in the average number of committee meetings may indicate a shift towards more efficient operations, or it may possibly reflect challenges in coordinating larger groups.

While there are very few companies which don’t have the core committees of audit, remuneration, and nomination committees; many combine the remuneration and nomination committees into one. Other committees might include: compliance, ESG, finance, investment, product, risk, scientific, strategy, sustainability, technology, and transformation and innovation.

After audit, nomination and remuneration, the most frequently seen committees in 2024 are investments (seven) and ESG (five). ESG committees are established at bpost, Shurgard, Sofina, Warehouses De Puaw, and Xior.

Audit committee members convened on average 5.4 times, marginally more often than last year’s average of five. Nomination committee members held fewer meetings, with an average of 3.9 times, compared with 4.3 times last year. Remuneration committees convened 4.1 times on average, unchanged from last year. However, combined remuneration and nomination committees met on average 4.2 times, less frequently than the 5.2 average recorded in 2023.

The average nomination committee had 4.8 members, up 26% from 3.8 members in 2023.

Audit committees averaged 3.5 members in 2024, up by 6% from 3.3 members last year.

Remuneration committees averaged 3.4 members, unchanged from 2023.

A closer examination of audit committee composition reveals that women directors now account for 40% of the membership across both indices, with representation of 41% in the Bel Mid and 38% in the Bel 20. Despite an overall reduction in the total number of board members this year, this figure signifies a small improvement from the previous year’s representation, where women constituted 39% of audit committee members.

The increase is particularly pronounced in Bel Mid companies, where female representation in audit committees rose from 36% last year. In contrast, Bel 20 companies have experienced a significant decline in female representation on their audit committees, slumping rom 45% in the previous year. This variation highlights ongoing challenges and achievements in promoting gender diversity within the governance structures of these organisations.

44% of women directors serving on audit committees serve as chair, slightly fewer than the 46% reported last year. Additionally, foreign directors account for 37% of the audit committee’s membership, a marginal drop from last year’s figure of 39%. These figures reveal ongoing trends in leadership roles and diversity within audit committees, highlighting areas for continued focus and improvement.

Both the remuneration and nomination committees show a substantial increase in women directors. In the remuneration committees, the proportion of women chairs has risen to 43% from 29% last year, with women members now representing 57%, an increase from 44%. The nomination committees have also seen an increase in female chairs, to 44% from last year’s 26%, with women directors constituting 43% of the committee membership, up from 40% the previous year.

Numbers of foreign directors on these committees are also growing. Among remuneration committees, the proportion of foreign chairs has grown to 36%, from 23% last year; foreign members account for 43%, compared to 38% in 2023.

Nomination committees have seen a dramatic rise in the proportion of foreign chairs to 56%, from 26%. However, the proportion of foreign members in these committees has fallen to 30%, down from 39% last year.

It should be noted that noticeable increases in diversity percentages, although promising, reflect the differences in the total number of directors this year compared to last year.