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. We will not know the latter definitively until the CSRD is converted into 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 (article 29 d of the CSRD). 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.

As of now, a central European Single Access Point (ESAP) is being developed. It aims to ensure that stakeholders have easy electronic access to public financial and sustainability information on European undertakings.

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. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

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.

It is not permitted to copy or distribute the included information or individual elements (including images) without explicit permission, if this may cause confusion about the origin of the material.

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