ESG and Sustainability

MAAK Advocaten specialises in the regulation surrounding ESG and sustainability. European ESG regulation is developing at high speed. Namely: what was still a non-binding sustainability ambition last year is today an enforceable legal obligation with concrete fines, market bans and reputational risks. Organisations in the manufacturing industry, manufacturers, importers, distributors and suppliers, therefore face a complex legal reality that calls for specialised guidance with legal advice on ESG.

Our specialised lawyers in Amsterdam advise, contract and litigate daily at the intersection of ESG compliance, supply chain due diligence and sustainability law. MAAK Advocaten translates complex European and national regulation into concrete compliance frameworks and practical solutions, tailored to your sector, your products and your position in the chain under Dutch law. Contact us without obligation for an introductory meeting.

What is ESG regulation and which obligations apply to your organisation in the Netherlands?

ESG regulation (ESG-regelgeving) is the body of European and national legislation that obliges organisations to be transparent, to carry out due diligence and to deliver demonstrable sustainability performance in the areas of environment, society and governance. These obligations increasingly apply to smaller links in the chain too, not only to large enterprises.

In accordance with the Corporate Sustainability Reporting Directive (CSRD), the CSDDD and dozens of sector-specific regulations, the EU imposes obligations that affect the entire value chain (waardeketen): from raw material extraction and production to distribution and end-of-life. Research by the European Commission shows that more than 50,000 enterprises in the EU fall directly under the CSRD, while a multiple of that is indirectly affected through the chain. Consequently, ESG compliance is no longer an HR or communications matter, but particularly a core component of legal risk management.

MAAK Advocaten guides organisations in mapping their ESG obligations, drawing up compliance frameworks and defending their position before regulators and in proceedings. Would you like to know which obligations apply specifically to your organisation? Then contact our specialists in Amsterdam.

What does the CSRD involve and what must your organisation report under Dutch law?

The Corporate Sustainability Reporting Directive (CSRD) is the European directive that obliges organisations to provide extensive and audited sustainability reporting in the management report, including a thorough assessment of material sustainability risks throughout the value chain. In accordance with article 19a of the amended Accounting Directive (2013/34/EU), enterprises must disclose both the impact on people and the environment and the financial risks of sustainability matters.

The CSRD entered into force on 5 January 2023 and replaces the earlier NFRD. The reporting obligations are introduced in phases based on company size: particularly large listed enterprises report first, followed by large non-listed companies and, ultimately, listed SMEs too. Organisations must disclose both quantitative and qualitative information in accordance with the European Sustainability Reporting Standards (ESRS), for which an independent audit is required. In addition, the double materiality (dubbele materialiteit) requirement applies: both the impact of your organisation on people and the environment and the financial risks that sustainability matters bring for your organisation must be mapped.

Our specialists advise daily on the interaction between the CSRD and other obligations such as the CSDDD, EUDR and sector-specific regulation. In this way, you ensure that your reporting is not only compliant, but also aligns with your broader supply chain compliance strategy.

Practical example: a Dutch machinery manufacturer with suppliers in Asia discovered during a CSRD materiality assessment that its scope-3 emissions and its forced-labour risks at suppliers were material. With guidance from MAAK Advocaten, it drew up an integrated reporting framework that satisfied both the CSRD and the CSDDD and also served as a basis for its supplier contracts.

Which obligations does the CSDDD impose for supply chain due diligence?

The Corporate Sustainability Due Diligence Directive (CSDDD) is the European directive that obliges enterprises to identify, prevent and address adverse impacts on human rights and the environment in their value chain, with direct liability risks in the event of non-compliance. In accordance with article 22 of the CSDDD, injured parties can claim civil damages from enterprises that fail to meet their due diligence obligations.

The CSDDD imposes enforceable due diligence obligations that extend beyond the organisation itself: the conduct of direct and indirect suppliers also falls within its scope. Large enterprises fall under the directive first, but through contractual flow-down the obligations also reach smaller suppliers. Non-compliance can lead to fines of at least 5% of net worldwide turnover, exclusion from public contracts and civil liability claims. In addition, the REACH Regulation is often also relevant to the chemical composition of products in your supply chain, with its own registration and information obligations.

A CSDDD-compliant due diligence process runs through the following steps:

1. Establish a due diligence policy: draw up an internal policy document describing the approach to human-rights and environmental risks and integrate it into the procurement policy.
2. Carry out a risk analysis: map the actual and potential adverse impacts in the value chain, at both direct and indirect suppliers, based on sector- and country-specific risk factors.
3. Take appropriate measures: implement preventive measures for potential risks and corrective measures for established adverse impacts, including through contractual obligations on suppliers.
4. Set up a complaints mechanism: provide an accessible reporting point for employees, suppliers and other stakeholders to report violations.
5. Report annually: publish an annual report on the due diligence activities carried out, the risks identified and the measures taken.

MAAK Advocaten supports organisations in setting up due diligence systems, drafting and reviewing supplier contracts with ESG clauses, carrying out supplier audits and setting up internal compliance programmes. Contact us for an analysis of the CSDDD obligations that apply to your organisation.

How does the Carbon Border Adjustment Mechanism (CBAM) work and what does it mean for importers?

The Carbon Border Adjustment Mechanism (CBAM) is the European mechanism that obliges importers of carbon-intensive goods to purchase CO₂ certificates for the embedded emissions of those goods, thereby creating a level playing field with European producers that fall under the EU ETS. In accordance with the CBAM Regulation (EU) 2023/956, the full reporting obligation applies from 1 January 2026, a deadline that the recent CBAM amendment regulation has tightened in parts.

Importers of iron, steel, aluminium, cement, fertiliser, hydrogen and electricity that import more than 50 tonnes per year must hold the status of authorised CBAM declarant and submit an annual CBAM declaration to the European Commission. CBAM certificates must be purchased per tonne of CO₂ equivalent. The product catalogue will be expanded to more customs tariff numbers in the coming years. Errors in the processing of emissions data or in the declaration can lead to considerable fines and disruptions to the goods flow.

A CBAM compliance process usually runs as follows:

1. Inventory import flows: map which goods fall under the CBAM product categories and whether the threshold of 50 tonnes per year is exceeded.
2. Apply for authorisation: apply for the status of authorised CBAM declarant with the competent national authority, in the Netherlands Customs.
3. Obtain emissions data from suppliers: collect data on the embedded emissions of your suppliers and record contractual obligations to deliver this data in time.
4. Submit the CBAM declaration: submit the annual CBAM declaration before 31 May via the European Commission’s CBAM register.
5. Purchase CBAM certificates: purchase the required number of certificates based on the reported CO₂ equivalents.

What are the EUDR obligations for deforestation-free supply chains?

The EU Deforestation Regulation (EUDR) obliges enterprises that place specific raw materials and derived products on the EU market, or export them, to carry out extensive due diligence to demonstrate that those products are free from deforestation and produced in accordance with the legislation of the country of production. In accordance with article 3 of Regulation (EU) 2023/1115, placing relevant products on the market without a valid due diligence statement is prohibited.

The EUDR applies to the following primary raw materials and their derived products: cattle, coffee, cocoa, palm oil, soy, rubber and timber.

Enterprises must submit a due diligence statement for each product in the EU information system, with geolocation data that makes the origin of the raw material traceable down to plot level. For medium-sized and large enterprises, the obligations apply, after the postponement of the EUDR, from 30 December 2026. Non-compliance can lead to an import ban, fines of at least 4% of annual EU turnover and seizure of products. Our lawyers follow the recent developments around the Deforestation Regulation closely.

What does the EU ban on products made with forced labour involve?

The EU ban on forced labour is the European regulation that prohibits the sale, import and export of products made wholly or partly with forced labour (dwangarbeid) on the EU market, with the aim of strengthening the protection of human rights in international supply chains. The regulation entered into force in December 2024 and complements the CSDDD as an independent market access instrument.

Regulators can stop products at the border or remove them from the market when they suspect that forced labour has been used in the production chain. Risk areas and risk sectors are published by the European Commission and form an important starting point for the mandatory risk analysis. Consequently, an active approach is required: waiting leads to import bans and reputational damage. Research by the International Labour Organization (ILO) shows that more than 27 million people worldwide are victims of forced labour, a significant part of them in global production chains.

MAAK Advocaten advises on setting up due diligence programmes, contractually recording anti-forced-labour obligations on suppliers, training internal teams and defending against enforcement actions by regulators such as Customs and the NVWA.

Which ecodesign obligations apply under the ESPR to your products?

The EU Ecodesign for Sustainable Products Regulation (ESPR) is the European regulation that sets sustainable product design requirements for virtually all product categories, focused on energy consumption, repairability, recyclability and circularity, and replaces the earlier Ecodesign Directive 2009/125/EC. In accordance with article 4 of Regulation (EU) 2024/1781, products that do not meet the applicable ecodesign requirements may not be placed on the EU market.

The ESPR is a core element of the European Green Deal and requires products to meet specific sustainability requirements throughout their entire lifecycle, often in combination with harmonised standards. A particular feature is the obligation to provide a digital product passport, which makes information accessible to consumers, repairers and recyclers via a QR code or comparable carrier, including the composition of the product, its repairability, its recyclability and the origin of materials.

The first delegated acts for textiles, steel and furniture will be published in 2026 and apply from 2027. In addition, the ESPR introduces a ban on the destruction of unsold consumer products.

Our Dutch lawyers guide manufacturers and importers in the implementation of ESPR obligations, the conformity assessment, drawing up technical documentation and setting up digital product passports. This, however, is best done in combination with advice on the legal aspects of ecodesign and your broader product regulation strategy.

How does the new Waste Shipment Regulation affect cross-border trade in waste?

The EU Waste Shipment Regulation is the European regulatory framework that governs the supervision and control of cross-border waste transports, with the aim of preventing illegal waste flows and promoting a circular economy across borders. Regulation (EU) 2024/1157, which entered into force on 20 May 2024, replaces the earlier regime and introduces far-reaching export restrictions.

From November 2026, no plastic waste may be exported to non-OECD countries. From May 2027, additional export restrictions apply for other waste streams and their processing. Companies that export waste must demonstrate that the processing at the receiving facility takes place in an environmentally sound manner. A European enforcement network is being set up to combat illegal waste transports more effectively. In addition, organisations that use waste as secondary raw materials must meet extensive traceability requirements under the product recycling regulation.

Secondary raw materials that meet the end-of-waste criteria fall, in principle, outside the scope, but the qualification requires careful analysis.

MAAK Advocaten advises on the legal consequences of the Waste Shipment Regulation for your supply chain, the permit and documentation obligations for cross-border waste transports and compliance with extended producer responsibility (EPR).

Which obligations does the PPWR impose on packaging and packaging waste?

The EU Packaging and Packaging Waste Regulation (PPWR) is the European regulation that sets design requirements for packaging, imposes recycling targets, introduces specific bans and harmonises extended producer responsibility (EPR), with the aim of ultimately making all packaging in the EU recyclable. The PPWR applies from 12 August 2026 and replaces the earlier Packaging Directive 94/62/EC.

The Packaging Regulation requires, among other things, minimum recycled content in packaging, restrictions on unnecessary packaging and a ban on certain single-use packaging formats. The European Commission is further developing the specific technical requirements through delegated acts. Consequently, the exact impact for your product category is still in development, but the main obligations already apply from August 2026. In addition, producers that place products on the EU market must join an EPR system and meet country-specific registration obligations, such as the Dutch amended decree on packaging management for deposit schemes.

Our specialists advise on the PPWR obligations that apply to your packaging, the legal requirements for packaging, the interaction with national EPR regulation, the requirements around product files and the minimum sufficient weight of packaging, and the contractual allocation of packaging obligations in the supply chain. Contact us for an analysis of your packaging portfolio.

Which legal obligations apply under the Battery Regulation?

The EU Battery Regulation is the European regulation that sets requirements for the sustainable design, safety, labelling, supply chain due diligence and end-of-life trajectory of all batteries placed on the European market, from consumer batteries to industrial batteries and EV batteries. Regulation (EU) 2023/1542 entered into force on 17 August 2023 and applies to all economic operators in the battery chain.

CE marking is mandatory for batteries traded in the EU. In addition, the regulation requires the registration of a digital product passport for industrial batteries, EV batteries and LMT batteries. A particular feature of the new European Battery Regulation is that Chapter VII imposes extensive supply chain due diligence obligations for raw materials such as lithium, cobalt, nickel and manganese, comparable to the systematics of the CSDDD. In addition, strict EPR obligations and recycling targets apply, rising to 70% for lithium in 2030.

MAAK Advocaten guides manufacturers, importers and distributors of batteries and battery-containing products with CE marking, conformity assessment, digital product passports and supply chain due diligence in accordance with the Battery Regulation. This is, moreover, an expertise where our knowledge of both product regulation and contract law adds direct value.

How does your organisation comply with the EU Conflict Minerals Regulation?

The EU Conflict Minerals Regulation obliges importers of tin, tantalum, tungsten and gold (the so-called 3TG minerals) originating from conflict-affected or high-risk areas to carry out a thorough due diligence procedure in accordance with the OECD Guidelines, with the aim of preventing the trade in these minerals from financing armed conflicts. Regulation (EU) 2017/821 has been in force since 1 January 2021 and applies to all enterprises that import 3TG minerals or metals, regardless of their size.

Organisations must set up a management system, carry out risk assessments, organise independent audits and report transparently each year on their due diligence practices. Consequently, the obligations affect not only direct importers, but through contractual flow-down also a broad group of manufacturers of electronics, automotive components and medical devices. The regulation sets thresholds per mineral: importers that stay below the annual threshold volumes are exempt from the full due diligence obligation, but must be able to demonstrate that they remain below that threshold.

Our Dutch lawyers advise on the due diligence obligations under the Conflict Minerals Regulation, the interaction with the CSDDD and the contractual anchoring of transparency obligations on suppliers.

How do you integrate ESG obligations into your commercial contracts under Dutch law?

ESG contractual integration is the process by which sustainability and chain-responsibility obligations, such as due diligence requirements, reporting obligations and remediation measures, are contractually anchored in procurement, production and distribution agreements with suppliers and customers, so that your organisation is legally adequately protected in the event of non-compliance by chain partners.

As supply chains grow longer, more international and less transparent, the legal and compliance obligations also increase. European ESG regulation namely sets ever stricter requirements for the structure, monitoring and documentation of the chain. Without clear contractual arrangements, your organisation runs the risk of being held liable for claims relating to the duty of care (zorgplicht) in the supply chain of suppliers over which you actually have limited influence. Research shows that more than 65% of the ESG risks in industrial chains lie with indirect suppliers.

A well-designed ESG contract framework contains at least the following elements:

1. Sustainability clauses and codes of conduct: record specific ESG obligations in supplier contracts and codes of conduct (Supplier Code of Conduct), aligned with the applicable regulation such as the CSDDD, EUDR and Battery Regulation.
2. Audit rights and monitoring obligations: stipulate the right to audit suppliers on ESG compliance, both through documentation and through physical inspections.
3. Remediation obligations and action plans: record which corrective measures a supplier must take in the event of established ESG shortcomings and within what period.
4. Data obligations for reporting: oblige suppliers to deliver emissions data, origin information and other data needed for your CSRD reporting and CBAM declarations in time.
5. Right of termination on ESG breach: include a ground for dissolution in case a supplier structurally acts in breach of the agreed ESG obligations.

MAAK Advocaten draws up ESG-compliant supplier contracts, including sustainability clauses, codes of conduct, audit rights, remediation obligations and corrective action plans. In addition, we review existing agreements for ESG risks and optimisation opportunities. Clear ESG arrangements prevent disputes over the duty of care in the supply chain or set out a clear route in the event of non-compliance. Contact our specialists to have your contract portfolio analysed.

How does MAAK Advocaten act in ESG enforcement by regulators in the Netherlands?

Regulatory litigation in the field of ESG is the specialised legal practice in which lawyers represent and advise organisations in enforcement actions by national and European regulators at the intersection of product compliance, sustainability regulation and market surveillance, with the aim of protecting the legal and commercial position of the organisation as effectively as possible.

MAAK Advocaten represents and supports organisations in enforcement actions by the NVWA, Customs, ILT, RDI and other national and European regulators. Our approach is assertive and decisive: where possible we seek constructive consultation with regulators, where necessary we litigate energetically. As soon as an enforcement action arises, acting quickly is essential, because the objection periods in a fine procedure usually amount to only six weeks.

An enforcement process in an ESG-related action runs at MAAK as follows:

1. Immediate analysis of the legal position: our specialists immediately map the facts and the legal tenability of the enforcement decision.
2. Taking over contact with the regulator: we take the contact with the regulator off your hands, monitor deadlines and position your organisation in a strategically sound way.
3. Objection or constructive consultation: depending on the situation, we lodge an objection, conduct constructive consultation or request interim relief in summary proceedings (voorlopige voorziening) to suspend the enforcement measure.
4. Appeal procedure if necessary: if the objection offers no solution, we litigate before the administrative court, including urgent proceedings before the preliminary relief judge.
5. Reputation and damage limitation: in parallel with the proceedings, we advise on communication, damage limitation and recovery measures to protect your market position and client relationships.

In addition, we guide organisations in the offensive use of regulators: when a competitor structurally fails to comply with ESG regulation and thereby gains an unfair competitive advantage, a well-substantiated notification to the NVWA, RDI or ILT can restore the level playing field. MAAK Advocaten guides this process from the first analysis to the follow-up of the enforcement action.

Incorrect or misleading sustainability claims, particularly, form a growing enforcement risk. We advise on sustainability claims and greenwashing, guide clients through enforcement of sustainability claims and act against greenwashing by competitors, partly in the light of the EU directive on green claims for products. Our greenwashing lawyer assists you both defensively and offensively.

Why do organisations in the manufacturing industry choose MAAK Advocaten?

MAAK Advocaten is a specialised law firm located at Kraanspoor 34 in Amsterdam, with an exclusive focus on the legal challenges of the manufacturing industry and the supply chain. Our six integrated areas of expertise, namely product and supply chain compliance, market access, regulatory litigation, commercial contracting and ESG, litigation and proceedings, and logistics, industry and trade, together form one coherent service.

In practice, this means our compliance specialists and litigation lawyers work closely together: in an ESG dispute you namely benefit directly from our in-depth knowledge of product regulation and from the litigation experience needed to defend your position effectively. You always have direct contact with an experienced lawyer. We distinguish ourselves through clear communication, concrete advice and an accessible, proactive approach.

Our international and European network of legal and technical partners also enables us to guide cross-border ESG matters in an integrated way, from EUDR compliance in Asian chains to CBAM declarations for importers and CSRD reporting for multinational groups.

Contact us without obligation for a free introductory meeting on +31 (0)20 210 31 38 or by email.

Frequently asked questions about legal advice on ESG in the Netherlands

What is ESG legal advice?

ESG legal advice is specialised legal assistance in which lawyers guide organisations in complying with European and national sustainability regulation, contractually anchoring ESG obligations in the supply chain and defending their position before regulators and in proceedings.

Which European ESG regulation applies to my company?

This depends on your sector, company size and position in the chain. The most relevant regulation for the manufacturing industry includes the CSRD, CSDDD, CBAM, EUDR, the Forced Labour Regulation, the ESPR, the Battery Regulation and the Conflict Minerals Regulation. An ESG scan by our specialists in Amsterdam quickly maps your specific obligations.

What does legal advice on ESG compliance cost?

The costs depend on the scope of the assignment and the complexity of your supply chain. MAAK Advocaten offers a free introductory meeting for an initial exploration of your situation. Contact us on +31 (0)20 210 31 38 or mail@maak-law.com.

How long does it take to set up a CSDDD-compliant due diligence system?

A fully operational due diligence system that meets the CSDDD usually takes 6 to 18 months, depending on the complexity of your value chain and the existing compliance infrastructure.

What is the difference between ESG compliance and sustainability reporting?

ESG compliance covers all measures your organisation takes to meet sustainability regulation, whereas sustainability reporting (as required under the CSRD) concerns the transparent accountability of those measures and performance to external stakeholders.

Can MAAK Advocaten also act in international ESG disputes?

Yes, MAAK Advocaten has an international network of legal and technical partners and acts before international arbitration institutes such as the ICC, LCIA and NAI, as well as in cross-border enforcement procedures.

Which regulators are active in ESG enforcement in the Netherlands?

The most important regulators are the Netherlands Food and Consumer Product Safety Authority (NVWA) for product safety and the EUDR, Customs for CBAM and import compliance, the Human Environment and Transport Inspectorate (ILT) for transport and environment, the Dutch Authority for Digital Infrastructure (RDI) for electronics and cybersecurity, and the Dutch Data Protection Authority (AP) for privacy and AI-related obligations.