Board and committees

Board of Directors

The Board is the ultimate governance body of the Company and is responsible for the ultimate supervision of the Group. The Board attends to all matters which are not reserved to the General Meeting or another governance body of the Company by law, the Articles of Association or internal regulations.

Board of Directors - Board Regulations - April 2026 (pdf, 234Kb)

Committees

Nomination and Corporate Governance Committee 

The Nomination and Corporate Governance committee prepares the succession planning of the Board of Directors, the CEO and the Executive Board. It also oversees the evaluation of the Chair and helps the Board in the selection and appointment of the CEO. 

Nomination and Corporate Governance Committee Charter - April 2026 (pdf, 155Kb)

Science, Technology and Sustainability Committee

The Science, Technology and Sustainability committee oversees the company’s plans and actions related to sustainability topics including: climate change, nature and biodiversity, regenerative agriculture, circularity, water management, responsible sourcing and human rights. It will also periodically review relevant technological and scientific trends and their relevancy to Nestlé and help the board oversee the company’s approach to innovation and research on science and technology.

Science, Technology and Sustainability Committee Charter - April 2026 (pdf, 146Kb)

Compensation Committee

The Compensation committee provides a recommendation to the Board of Directors for the compensation policy and the fees to be paid to the members of the Board, including the compensation of the Chair. It also reviews and approves the compensation and benefits policies and programs, as proposed by the CEO together with the Chair, reviews performance relevant to compensation and determines individual compensation and benefit conditions for designated senior executives.

Compensation Committee Charter - April 2026 (pdf, 118Kb)

Audit and Finance Committee

The Audit and Finance committee assists the Board of Directors in fulfilling its responsibilities with respect to the accounting, financial and non-financial reporting practices of Nestlé S.A. and its subsidiaries, the internal and external audit processes as well as its overview of the risk management processes. It regularly reviews the Group‘s financial position, balance sheet and financial risk management.

Audit and Finance Committee Charter - April 2026 (pdf, 149Kb)

Committee memberships