How should the information be reported?

The sustainability report is part of the management report. The sustainability report should be a recognizable section of the management report. In the Netherlands, the management report, containing the sustainability report, must be submitted each year to the Chamber of Commerce (‘KvK’) and will probably be required to be available online. Whether this is indeed required will follow from the definitive implementation of the CSRD in Dutch law. Undertakings are obliged to provide information in a digital format and deposit the sustainability report in XBRL format whereby the information contained therein should be tagged. Tagging means the digitally marking of data. This allows data to be processed automatically. XBRL (eXtensible Business Reporting Language) is an open standard that facilitates this tagging. The classification system of the European Sustainability Reporting Standards set 1, also called ESRS XBRL Taxonomy, defines which data should be tagged. In August 2024, EFRAG's proposed ESRS XBRL taxonomy has been handed over to the European Commission and the European Securities and Market Authority (ESMA). For more information, see the EFRAG XBRL Taxonomy webpage.

A central European Single Access Point (ESAP) is currently being developed. The aim is that stakeholders will be able to electronically access all public financial and sustainability information of undertakings in Europe via this ESAP. The regulation has been in force since January 2024 and aims to be operational by 10 July 2027. This digital platform, developed by ESMA, will gradually centralise financial and sustainability data of EU undertakings, starting in July 2026.

Questions CSRD & ESRS

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