To ensure an uniform application, the CSRD requires companies to follow the European Sustainability Reporting Standards (ESRS). Where the CSRD prescribes the who, what, where and when of reporting, the ESRS prescribes in detail how to report. In this blog, we take a closer look at the ESRS and their systematics.

Against the background of ‘greenwashing’, the European Commission has introduced a system of ESG ratings. These ratings should provide an objective assessment of the exposure of a company or financial product to ESG factors, and their impact on society.

The CSRD requires a large number of companies in Europe to report on sustainability information and will have to be fully implemented in Dutch law by 6 July 2024. In this blog, we discuss the background, scope, core obligations and phased entry into force of the CSRD.

In this blog, we will focus on the obligations for large Dutch companies in pursuant to the EQT.

The promotion of equal career opportunities for women is rightfully in the spotlight. Despite numerous attempts by national and European legislators, there is still a battle to be won in the Netherlands.

ESG stands for Environment, Society and Governance. The assessment of a company’s sustainability is based on the impact that company has on the environment (waste, pollution, etc.), the impact on society (working conditions, health and safety, etc.) and how a company is managed (e.g., executive remuneration, diversity and signs of corruption or bribery, etc.).

In this blog we will discuss green hydrogen projects that are currently being developed, as well as the challenges that come along in the financing hydrogen projects. Subsequently, we will briefly discuss the Dutch governmental regulation and support schemes for the green hydrogen market.

It is clear that ESG factors will continue to play an important role in the future of financial markets. This is likely to result in further legislation that will have a noticeable impact on all parties involved in financing and will lead to further questions and affect future transactions. Therefore it is key to ensure that all ESG related obligations are met and properly disclosed to the relevant financial market participant.