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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.

ESG disclosure in equity prospectuses: current state of affairs

In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.

ESG regulation: opportunities, more duties of care, increasing likelihood of liability

Companies are swamped by ESG – Environmental, Social and Governance – regulations. The underlying goal is, of course, worth pursuing: a transition to a sustainable world.

CSRD & CSDDD: Recent European Developments in Sustainability

In recent years, the EU has considerably strengthened its legal arsenal around sustainability by imposing requirements on companies to assess, prevent, and mitigate the negative impact of their activities on human rights and the environment.

Structural sustainability cannot be enforced through liability

In her inaugural lecture at Leiden University on 22 March, Branda Katan spoke about enforcing sustainability through liability. The number of civil cases against companies is expected to increase in the coming years.

Symposium 'De notariële naaidoos voor de maatschappelijk verantwoorde BV'

Op dinsdag 12 november is het symposium 'De notariële naaidoos voor de maatschappelijk verantwoorde BV' waar Sandra Rietveld en Swaen van Koningsbruggen van ons notariaat enkele actuele ontwikkelingen rondom dit onderwerp bespreken.

Mitch Windsor

Senior Associate Brussels

No reduction order for Shell on appeal: what does this mean?

Shell climate case on appeal: no CO2 reduction order. What does this mean for the future? And for other companies?

Geen reductiebevel voor Shell in hoger beroep: wat betekent dit?

Hoger beroep Shell-klimaatzaak: geen CO2-reductiebevel. Wat betekent dit voor de toekomst? En voor andere bedrijven?

Draft bill on the implementation of the CSDDD (WIVO) published

The draft bill on international corporate responsibility (“WIVO”) was published for consultation on 18 November 2024, together with a draft explanatory memorandum. The WIVO implements the European Corporate Sustainability Due Diligence Directive.

Conceptwetsvoorstel implementatie CSDDD gepubliceerd: de WIVO

Op 18 november 2024 is het ontwerp wetsvoorstel internationaal verantwoord ondernemen met ontwerp memorie van toelichting ter consultatie gepubliceerd. De WIVO implementeert de Europese Corporate Sustainability Due Diligence Directive.

FAQ: Wat houdt de energiebesparingsverplichting op grond van het Activiteitenbesluit milieubeheer vandaag de dag in en welke wijzigingen gelden per 1 juli 2023?

Op dit moment verplicht artikel 2.15 Activiteitenbesluit drijvers van zogenoemde type A en type B inrichtingen om alle energiebesparende maatregelen te treffen met een terugverdientijd van vijf jaar of minder.

FAQ: What does the energy savings obligation under the Activities Environmental Management Decree mean today and what changes will apply as of 1 July 2023?

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

Greenwashing in the EU financial markets: sustainable finance status update

The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?

Stikstof en verduurzamingsactiviteiten: wordt verduurzamen binnenkort vergunningvrij?

De regering wil verduurzaming uitsluiten van de vergunningplicht voor stikstofuitstoot. Maar dat kan in sommige gevallen nu ook al. Hoe zit dat? In dit blog bespreken wij het voorstel en de betekenis voor de praktijk.

Omnibus-ontwikkelingen: aanpassing van de CSRD en eerste stappen herziening van ESRS

Op 26 februari 2025 heeft de Europese Commissie het Vereenvoudigingspakket Omnibus I (Omnibus) gepubliceerd.

Internationaalrechtelijke verplichtingen van staten met betrekking tot klimaatverandering

Het Internationaal Gerechtshof bracht advies uit over klimaatverplichtingen van staten. Welke verplichtingen hebben landen jegens elkaar en wanneer kunnen zij elkaar aanspreken? Een analyse van dit baanbrekende advies.

PFAS in Walloon and Brussels law

Per- and polyfluoroalkyl substances (PFAS), known as “forever chemicals” due to their persistence in the environment and very low degradability, have been the subject of several major scandals in Europe in recent years.

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