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Proposed amendments in the Dutch 2024 Tax Package related to ESG

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

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.

The Sustainable Finance Package 2023

In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023.

No reformatio in peius in Dutch civil procedure: a principle to be cherished?

The prohibition of (as the Latin saying goes) reformatio in peius means that the outcome of appeal proceedings may not be that a party ends up in a worse position as a result of its own appeal against a decision by the District Court.

Ontwikkelingen op het gebied van duurzaamheidsverslaggeving

Op 5 januari 2023 is de Corporate Sustainability Reporting Directive ("CSRD") in werking getreden.

De (voortgang van de) Diversiteitswet

Op 1 januari 2022 is de Wet ingroeiquotum en streefcijfers ("Diversiteitswet") in werking getreden.

ESG gaat alle facetten van de onderneming raken

Onze collega's breken een lans om goed geïnformeerd uit te stijgen boven compliance met ESG-wet- en regelgeving, zodat in alle zorgvuldigheid verantwoordelijkheid kan worden genomen voor het ontwikkelen van een duurzame strategie.

Nederlands wetsvoorstel duurzaamheidsrapportering ter implementatie van de CSRD gepubliceerd

Op 17 juli 2023 heeft de Nederlandse wetgever het voorstel voor de Wet implementatie richtlijn duurzaamheidsrapportering ter consultatie voorgelegd ("Wetsvoorstel").

Bestuurdersaansprakelijkheid in het licht van ESG en klimaat

In deze nieuwe podcast bespreken we in hoeverre bestuurders vanuit het civielrecht en het strafrecht aansprakelijk zouden kunnen zijn voor het handelen van hun onderneming in het licht van ESG-regels en –normen.

Emilie Hoebens

Junior Associate Amsterdam

Branda Katan appointed Professor by Special Appointment at Leiden University

Leiden University has appointed Branda Katan Professor by Special Appointment for the Corporate Litigation chair as from 1 March 2023. The chair was proposed by the Association for Corporate Litigation.

Gelijke beloning: de Europese wetgever trekt de teugels aan

Juno Terpstra en Loes van Dijk bespreken in het kader van Internationale Vrouwendag de loonkloof tussen vrouwen en mannen en hoe de Europese wetgever deze de komende jaren wil terugdringen.

Michiel Vanhamme

Junior Associate Brussels

Juliette Hamoir

Junior Associate Brussels

Beschouwingen over de bestuurstaak

In de laatste editie van het Maandblad van Ondernemingsrecht zijn schriftelijke uitwerkingen opgenomen van bijdragen aan het symposium ‘Beschouwingen over de bestuurstaak’ van november jl.

Interpretation of contracts under Dutch law: beware of the interpretation clause!

Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'.

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.

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