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CSRD: Strategic Sustainability Implications

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

Bill for the Corporate Sustainability Reporting Directive Implementation Act (CSRD) submitted to the Lower House

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Equity Capital Markets Insights Guide 2024

The Stibbe Equity Capital Markets (ECM) Insights Guide 2024 offers an overview of recent developments in the equity capital markets in the Netherlands, highlighting the key trends and legal developments.

EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect?

On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”).

E-book: ‘Equal pay for women and men. Key new reporting requirements at European level’

To mark Equal Pay Day, we are publishing the e-book 'Equal pay for women and men. The most important reporting obligations at European level'.

Financial Regulation – Q2 2023 Update

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

Fewer or more consumer rights for a more sustainable world?

On the occasion of World Consumer Rights Day on 15 March, our consumer law experts discuss what legal measures can be taken to reduce the negative impact on climate.

Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024)

The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.

Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

Corporate social responsibility for Dutch companies: from B Corp to BVm

Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.

Navigating the Dutch advertising landscape: key legal insights from the SRC's 2024 annual report

The Stichting Reclame Code (SRC) has issued its annual report, providing crucial insights for legal practitioners and companies in the advertising, marketing, and e-commerce sectors. This comprehensive analysis reveals significant trends.

Belgian Competition Authority concludes first hybrid cartel proceedings

On 23 October 2023, the Belgian Competition Authority (the BCA) concluded its first hybrid cartel proceedings by imposing a fine of EUR 778.777 on CERP SA (CERP) for participating in anticompetitive practices in the pharmaceutical distribution sector.

Replacement of SBI codes in the Dutch trade register

Between 5 and 7 September 2025, the Chamber of Commerce will replace many SBI codes in the Dutch trade register. This publication provides for practical recommendations for companies in the context of these changes to the SBI codes.

The expansion of the ETS to include buildings, road transport and maritime transport: the bill to implement the amended ETS Directive

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

The EU Omnibus

On 26 February, the European Commission presented the proposal for an omnibus regulation aimed at simplifying and streamlining European sustainability legislation.

The Corporate Climate Transition Plan: How to Ensure Companies are Paris-Proof

In this special issue of Tijdschrift Ondernemingsrecht on the proposal for the Corporate Sustainability Due Diligence Directive (CSDDD proposal), Manuel Lokin, together with Tomas Arons, wrote a contribution.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

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