How will the CSRD be implemented in Dutch law?

The implementation of the CSRD into Dutch legislation has not yet been completed. The intention is that the implementation will take place through a decree and a legislative act that will enter into force at the same time:

Implementation Decree on sustainability reporting

This general administrative order contains the actual obligation for legal entities to include a sustainability report in the management report.

Legislative Act implementing the sustainability reporting directive

This legislative act contains the elements of the CSRD that are not included in the Implementation Decree, such as the mandatory assurance of sustainability reporting and the method of publication of sustainability reporting as part of the management report.

More information on the status of the transposition of the CSRD into Dutch legislation.

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

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