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ARTICLE · 06 MARCH 2025

CSRD Implementation: Where We Are

De Brauw Blackstone Westbroek
De Brauw Blackstone Westbroek
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De Brauw Blackstone Westbroek

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Almost six months after the implementation deadline of the CSRD, the bill implementing the CSRD in the Netherlands was submitted to the Dutch House of Representatives on 13 January 2025.

NetherlandsCorporate/Commercial Law
Casper Nagtegaal
Casper Nagtegaal
Davine Roessingh
Davine Roessingh
Sven Dumoulin
Sven Dumoulin
Lisanne Baks
Lisanne Baks
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In December 2023, we published a status update on the Corporate Sustainability Reporting Directive (CSRD), and it is time for an update.

Almost six months after the implementation deadline of the CSRD, the bill implementing the CSRD in the Netherlands was submitted to the Dutch House of Representatives on 13 January 2025. This update aims to provide further insight into the implementing bill and reflect on CSRD-related issues at both the EU and Dutch level, including the delayed implementation of the CSRD in the Netherlands.

Recent developments at European level

After the Netherlands missed the CSRD transposition deadline of 6 July 2024, the European Commission decided to open an infringement procedure against it for failing to notify national measures to fully transpose the CSRD. The Commission gave the Netherlands (and several other EU member states that missed the deadline) two months to respond and complete the transposition. The Netherlands missed this

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