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Legal advice on ESG in the Netherlands now turns on three sets of rules: sustainability reporting under the CSRD, due diligence under the CSDDD and the ban on misleading green claims. Since Directive (EU) 2026/470, mandatory CSRD reporting is limited to companies with more than €450 million turnover and 1,000 employees, and the CSDDD applies from 26 July 2029.
This page is for international groups with a Dutch BV, NV or branch, and for foreign suppliers whose Dutch or EU customers ask for sustainability data or ESG clauses. It explains what applies now, what is still pending in Dutch law and when a lawyer adds value. Want your position checked? Contact MAAK Advocaten.
What does ESG legal advice cover in the Netherlands?
In practice four questions: does your Dutch entity have to report, does it fall under the due diligence rules, are your environmental claims lawful, and what do your contracts say about ESG duties and liability? The status on 28 October 2026:
| Topic | Rule | Status on 28 October 2026 | More on our site |
|---|---|---|---|
| Sustainability reporting | Directive (EU) 2022/2464 (CSRD), as amended by Directive (EU) 2025/794 and Directive (EU) 2026/470 | EU rules amended; Dutch implementing bill still pending | CSRD reporting in the Netherlands |
| Due diligence | Directive (EU) 2024/1760 (CSDDD), as amended | Transposition by 26 July 2028, application from 26 July 2029 | Corporate Sustainability Due Diligence Directive |
| Green claims | Article 6:193g Dutch Civil Code, implementing Directive (EU) 2024/825 | In force since 16 July 2026 | greenwashing claims in the Netherlands |
| ESG clauses | Dutch contract law | Applies now | ESG clauses under Dutch law |
Does the CSRD still apply to a Dutch subsidiary?
Only if the undertaking or group exceeds both a net turnover of €450 million and an average of 1,000 employees. Directive (EU) 2026/470 replaced the earlier thresholds in Article 19a(1) of the Accounting Directive 2013/34/EU and entered into force on 18 March 2026 (Articles 2 and 6 of Directive (EU) 2026/470).
Companies above those thresholds that were not in the first wave report for financial years starting on or after 1 January 2027; the first wave reports for financial years 2024 to 2026, although Member States may exempt companies below the new thresholds for 2025 and 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Directive (EU) 2025/794 and Directive (EU) 2026/470). Member States must transpose the 2026 amendments to the reporting rules by 19 March 2027 (Article 5(1) Directive (EU) 2026/470).
The Netherlands has not yet implemented the CSRD. The Dutch implementing bill, the Wet implementatie richtlijn duurzaamheidsrapportering (bill 36 678), is still pending before the House of Representatives, whose committee decided in February 2026 to wait for an announced amendment by the government. Until that bill is enacted, a Dutch BV has no statutory CSRD duty under Dutch law, although an EU parent or customer may still ask for the data. The details, including the subsidiary exemption, are on our page on CSRD reporting in the Netherlands.
Can suppliers refuse CSRD data requests from customers?
Partly. Directive (EU) 2026/470 introduces a value-chain cap: once Member States have transposed it (by 19 March 2027), suppliers with no more than 1,000 employees (“protected undertakings”) may decline requests for information that goes beyond the voluntary reporting standard, when the request is made for CSRD reporting (Article 19a(3) Directive 2013/34/EU, as amended by Directive (EU) 2026/470).
The cap does not cover requests made for due diligence or for the customer’s own risk management. For a foreign supplier, the practical question is therefore what the contract says: which data, for what purpose, at whose cost, and what happens if the data turns out to be wrong. Our page on ESG in commercial contracts under Dutch law covers those clauses.
When does the CSDDD apply, and to whom?
From 26 July 2029. Member States must adopt and publish their implementing laws by 26 July 2028, and the annual statement under Article 16 applies for financial years starting on or after 1 January 2030 (Article 37(1) of Directive (EU) 2024/1760, as replaced by Directive (EU) 2026/470).
After the 2026 amendments, an EU company falls within scope if it had more than 5,000 employees on average and a net worldwide turnover of more than €1.5 billion in the last financial year (Article 2(1)(a), as amended). Non-EU companies with a large EU turnover can also fall within scope. The obligation to adopt a climate transition plan in Article 22 was deleted. Most suppliers will not be in scope themselves, but will receive due diligence questions and contractual assurances from customers that are.
Is a European customer sending you a supplier code or an ESG questionnaire? Ask us to review it before you sign.
Which green claims are banned in the Netherlands?
Since the Dutch implementation of Directive (EU) 2024/825, certain environmental claims are misleading in all circumstances. Examples are a sustainability label that is not based on a certification scheme or set up by public authorities, a generic environmental claim without recognised excellent environmental performance, and a claim that a product has a neutral or reduced climate impact because of offsetting (Article 6:193g, points ab, ac and ae, Dutch Civil Code).
Member States had to apply these rules from 27 September 2026 (Article 4(1) of Directive (EU) 2024/825); the Dutch implementing act has applied since 16 July 2026. They apply to claims made to consumers in the Netherlands, also by foreign sellers. Claims towards business customers are assessed under the general rules on misleading advertising and contract law. More on enforcement and claims by competitors: greenwashing claims in the Netherlands.
Practical example: a US group with a Dutch distribution BV
Suppose a US manufacturer sells in Europe through a Dutch BV with 600 employees and €250 million turnover. A German retail customer asks the BV to sign a supplier code, answer a 200-question ESG survey and accept liability for any incorrect data.
The BV is below the CSRD thresholds, so it has no reporting duty of its own. Once the 2026 amendments are transposed, it can decline CSRD-related questions that go beyond the voluntary standard, but not questions asked for the customer’s due diligence. The real exposure is the liability clause: we would limit the BV’s warranty to data it controls, agree a correction procedure and exclude indirect damage. At the same time, the BV checks its Dutch consumer packaging for offset-based climate claims, which have been unlawful since the new rules apply.
When do you need a Dutch lawyer for ESG questions?
When you must decide whether a Dutch entity reports, when a customer imposes ESG clauses or audits, when a claim on your packaging or website is challenged, or when ESG commitments lead to a dispute.
MAAK Advocaten in Amsterdam advises international companies and their Dutch subsidiaries on the CSRD and CSDDD, on ESG clauses in supply and distribution contracts, and on green claims under Dutch law. We act in disputes before the Dutch courts in first instance and on appeal; see our page on ESG litigation in the Netherlands. Martin Krüger is your contact for product-related sustainability rules. For an initial assessment, contact us.
Frequently asked questions about legal advice on ESG in the Netherlands
Has the Netherlands implemented the CSRD?
No. On 28 October 2026 the Dutch implementing bill (36 678) is still pending before the House of Representatives. The EU thresholds were meanwhile narrowed by Directive (EU) 2026/470.
Which companies must report under the CSRD after the 2026 amendments?
Undertakings and groups that exceed both a net turnover of €450 million and an average of 1,000 employees (Article 19a(1) Directive 2013/34/EU, as amended by Directive (EU) 2026/470), for financial years starting on or after 1 January 2027.
When does the CSDDD apply?
Member States must apply their implementing laws from 26 July 2029, and the reporting obligation for financial years from 1 January 2030 (Article 37(1) Directive (EU) 2024/1760, as amended).
Can I still call a product climate neutral because of offsetting?
Not towards consumers in the Netherlands. A claim that a product has a neutral, reduced or positive climate impact because of offsetting is misleading in all circumstances (Article 6:193g, point ae, Dutch Civil Code).
Does a small supplier have to answer every ESG questionnaire?
No. Once Directive (EU) 2026/470 is transposed, protected undertakings may decline CSRD requests beyond the voluntary standard. Due diligence requests and contractual obligations are a separate matter.
Primary sources
Dutch statutes are only officially available in Dutch, on wetten.overheid.nl. Judgments can be found on rechtspraak.nl by their ECLI number. Legal position checked on 28 October 2026.
- Directive (EU) 2022/2464 (CSRD), Article 5(2); Directive (EU) 2025/794, Articles 1 and 2; Directive (EU) 2026/470 (Omnibus I), Articles 2, 3, 4, 5 and 6
- Directive (EU) 2024/1760 (CSDDD), Articles 2, 16, 22 and 37 (as amended)
- Directive (EU) 2024/825, Article 4; Dutch Civil Code Article 6:193g, as amended by Stb. 2026, 152 (in force since 16 July 2026)
- bill 36 678 (Wet implementatie richtlijn duurzaamheidsrapportering), status checked on tweedekamer.nl on 28 October 2026
