In the Netherlands, the transposition of the EU Corporate Sustainability Reporting Directive (CSRD) is still in development. It will encompass two relevant legislative procedures: the first comprises the adoption and implementation of a decree (Implementatiebesluit richtlijn duurzaamheidsrapportering) that will establish the obligation for companies to report on sustainability matters. The second entails the adoption and implementation of a legislative act (Wet tot implementatie richtlijn duurzaamheidsrapportering), which will address the remaining requirements of the CSRD, including the mandatory assurance of sustainability information and the procedures for publishing sustainability reports.

On 13 January 2025, the legislative proposal (wetsvoorstel implementatie richtlijn duurzaamheidsrapportering) was formally submitted to the House of Representatives (Tweede Kamer). However, parliamentary debate on the proposal has not yet been scheduled. Following its discussion in the House, the proposal will be forwarded to the Senate (Eerste Kamer) for further consideration. Only after (simple) majority votes in both the House and the Senate will the proposal be adopted into Dutch law. As explained by the Social and Economic Council of the Netherlands, the transposition of the CSRD into Dutch law will necessitate amendments to several existing statutes, including the Audit Firms Supervision Act, the Financial Supervision Act, the Dutch Civil Code, and other relevant legislation.

Although Member States have the discretion to implement requirements that exceed those outlined in the CSRD, the legislative proposals indicate that the Netherlands intends to stick closely to the minimum standards set forth in the directive itself. In its response to the Omnibus Package, the Dutch government has expressed support for the Stop-the-Clock Directive and welcomed the Commission’s proposed amendments to the CSRD. However, as no revised legislative proposal has yet been published, the impact of the Omnibus Package remains uncertain.

The EU Corporate Sustainability Due Diligence Directive (CSDDD) is to be transposed into Dutch national law through the legislative proposal on international responsible business conduct (Wetsvoorstel internationaal verantwoord ondernemen (Wivo)). While the directive grants Member States the discretion to impose stricter requirements than those outlined at the EU level, the current Dutch proposal indicates a preference for closely adhering to the minimum standards set forth in the CSDDD.

As part of the transposition process, a public internet consultation on the draft text of the Wivo was conducted from 18 November to 29 December 2024. This consultation yielded over 60 responses from a diverse range of stakeholders, including civil society organisations, trade unions, business associations, and individual companies.

In response to the feedback received, the Dutch government states it is currently preparing a revised version of the legislative proposal. This version is expected to be submitted to the Council of State (Raad van State) for legal and policy review. Following this advice, the government plans to present the final proposal to the House of Representatives (Tweede Kamer) in the autumn of 2025. After approval by the House of Representatives, the proposal will be presented to the Senate (Eerste Kamer). A (simple) majority vote in both the House and the Senate will be required for its formal adoption into Dutch law.

In its response to the Omnibus Package, the Dutch government has expressed support for the Stop-the-Clock Directive and welcomed most of the Commission’s proposed amendments to the CSDDD. While emphasizing the importance of aligning EU regulations with existing international frameworks (UNGPs, OECD), the government nonetheless endorsed limiting due diligence requirements to tier-1 relationships only. However, as no revised legislative proposal has yet been published, the impact of the Omnibus Package remains uncertain.

The Dutch Whistleblower Protection Act (Wet bescherming klokkenluiders) is the Dutch implementation of the EU Whistleblower Protection Directive (2019/1937). The law entered into force on 18 February 2023.

The law requires most legal entities in the Netherlands to establish whistleblowing procedures, including the designation of an independent body to handle reports, allowing for anonymous reporting, and ensuring employees are informed about the external authorities to which they can report concerns.

According to Transparency International Netherlands, most important aspects of the law include the removal of the obligation to report concerns internally before approaching external authorities. Whistleblowers may now report directly to external bodies, such as the Dutch Whistleblowers Authority or other competent institutions, without forfeiting their legal protection.

The scope of protection against retaliation has also been considerably expanded. While previously limited to employment-related actions such as dismissal, demotion, or suspension, the new rules prohibit any form of retaliation. This includes blacklisting, the refusal to provide references, bullying, intimidation, and exclusion. Even threats of retaliation or attempts to retaliate fall within the scope of the ban. Importantly, protection will also apply in cases where a whistleblower makes a public disclosure - for example, to the media - although this remains subject to certain conditions.

Legal safeguards will extend not only to whistleblowers themselves but also to those who support them, including colleagues, advisers, and even internal investigators who handle reports. A key shift in the legal framework is the reversal of the burden of proof in retaliation claims: employers will now be required to prove that any adverse treatment was unrelated to the whistleblowing activity.

The definition of a protected report has been broadened significantly. It now includes not only actual wrongdoing but also the threat of legal violations, breaches of EU law, and violations of internal rules - provided these rules are legally grounded, sufficiently specific, and concern the public interest. A matter is considered to be in the public interest if it goes beyond personal concerns and reflects a structural, serious, or widespread issue.

The group of individuals entitled to whistleblower protection is also expanding. In addition to employees, protection will now cover interns, freelancers, volunteers, suppliers, shareholders, job applicants, and even relatives or co-workers with a work-related connection to the employer. Finally, a clear prohibition will be introduced against non-disclosure agreements that would prevent individuals from making protected disclosures.

The construction sector, often characterised by complex subcontracting chains and high-risk projects, stands to be notably impacted by the Dutch Whistleblower Protection Act. Companies operating in this sector must ensure that robust internal reporting mechanisms are in place and accessible to all individuals in the extended work chain - including subcontractors, temporary workers, and freelancers.

The EU Directive on Transparent and Predictable Working Conditions (Directive 2019/1152) is transposed into Dutch national law through the legislation implementing the EU Directive on transparent and predictable working conditions. The legislation entered into force on 1 August 2022.

The law specifies that employers must provide the worker with the terms of employment covering key aspects of their job within one week after the first day of employment. It also states that employers are not allowed to charge employees for any mandatory training they are legally or contractually required to provide. Additionally, employees should be given the chance to attend such training during working hours whenever reasonably possible, and that time must count as paid working time.

Prior to the 2022 law, employees already had the right to request changes to their working hours, schedule, and workplace. With the 2022 law, they now also have the right to request a more predictable employment arrangement - such as a permanent contract or fixed working hours. These requests must be made in writing, and the employer must respond within one month. If the employer doesn’t respond on time, the request is automatically approved. For small employers, with up to 10 employees, a response period of three months applies.

Additionally, the 2022 law states that employers are required to specify reference days - set days and times when an employee may be required to work. Employees can only be scheduled during these agreed periods and are not obliged to work outside them. Employees must be given at least four days’ notice of their shifts. If a shift is cancelled within that four-day window, the employee remains entitled to receive their pay.

The Law Implementing the EU Directive on Adequate Minimum Wages (Wet Implementatie EU-richtlijn Toereikende Minimumlonen) transposes the EU Directive on Adequate Minimum Wages (2022/2041) into Dutch law. The law has been adopted by the Dutch House of Representatives, but has not yet passed the Senate. The Dutch Senate has decided to postpone its vote on the proposed law, as a case brought by Denmark before the EU Court of Justice (Case C-19/23) challenges the legal basis of the EU Directive on Adequate Minimum Wages. On January 14, 2025, Advocate General of the EU Court of Justice Nicholas Emiliou issued a non-binding opinion stating that the EU lacked the authority to adopt the Directive, arguing that the Directive effectively sets rules on remuneration - a policy area outside the EU’s powers. He advised the Court to declare the Directive invalid. His opinion met with backlash from European trade unions. A date for the court ruling is yet to be scheduled.

Despite this development, Dutch Minister of Social Affairs and Employment, Van Hijum, wrote on 17 January 2025, that he still planned to implement the Directive to avoid potential infringement proceedings by the European Commission, given that the deadline for implementation has already passed. In spite of the Minister’s expression of intent, however, the Senate majority has reportedly chosen to await the EU Court’s final ruling before taking further action. As such, the Directive has not yet been transposed into Dutch law.

In the meantime, minimum wages are regulated in the Netherlands through the Law on Minimum Wage and Holiday Allowance (Wet Minimumloon en Vakantietoeslag). The law sets minimum wages and minimum holiday allowances for all employees of and above the age of 21, and minimum youth wages for employees between the ages of 15 and 21. As of 1 July 2025, the minimum gross hourly wage in the Netherlands for employees of and above the age of 21 amounted to € 14.40.

The Netherlands has transposed the EU Posted Workers Directive through the Law on Working Conditions for Posted Workers in the European Union (Wet arbeidsvoorwaarden gedetacheerde werknemers in de Europese Unie). The law requires all employers to report posted workers to a government contact point. This enables the Dutch government to check whether posted workers are working in safe and healthy conditions. The Netherlands Labour Authority (Nederlandse Arbeidsinspectie) may impose an administrative fine for non-compliance with the duty to notify, the obligation to have documents available or the obligation to provide information.

While the 2024 revision of the EU Energy Performance of Buildings Directive (EPBD) is yet to be transposed into Dutch national law, the Netherlands already knows minimum energy requirements for buildings, stipulating that new builds must be ‘’almost-energy neutral buildings’’ (Bijna Energieneutrale Gebouwen (BENG)). These so-called BENG-norms are spelt out in the Decree on buildings in the living environment (Besluit bouwwerken leefomgeving (Bbl) as part of the Environment and Planning Act (Omgevingswet). Since 1 January 2021, all new construction projects - whether housing or utility buildings - must meet the BENG-standards for nearly zero-energy performance when applying for an environmental permit.

The BENG-norms set energy performance standards through three distinct criteria:

• BENG 1: A cap on the building’s annual energy demand per square metre of usable floor area;

• BENG 2: A limit on the amount of fossil-based primary energy the building may consume per year; and

• BENG 3: A required minimum percentage of the building’s energy that must come from renewable sources.

The specific BENG-thresholds differ based on the building type or intended use, and are detailed in the Bbl (Table 4.148A). BENG-standards apply to buildings with the following designated functions: residential use, assembly (e.g. meeting or event spaces), healthcare, accommodation, education, sports, and retail. Buildings with an industrial function, classified as "other uses," or constructions that do not qualify as buildings are not subject to BENG-requirements.

According to the Dutch Information Centre on Living Environment (Informatiepunt Leefomgeving), once the 2024 revision of the EPBD is implemented in Dutch law, the new norms for emission-free buildings will be at least 10% stricter than current BENG-norms.

The Bbl also includes regulations aimed at improving energy efficiency of existing buildings during renovations. These regulations cover aspects such as insulation performance, airtight construction, and the integration of renewable energy sources. For example, when insulation in floors, external walls, or roofs is replaced or renewed, it must meet minimum thermal resistance values:

• 2.6 m²·K/W for floors;

• 1.4 m²·K/W for external walls; and

• 2.1 m²·K/W for roofs.

Similarly, if windows, doors, or frames are replaced, their thermal transmittance must not exceed 2.2 W/m²·K, ensuring minimal heat loss. These regulations cover all designated functions listed above, except for constructions that do not qualify as buildings.

For existing buildings, the Netherlands is required to publish its National Building Renovation Strategy by 31 December 2025. Although the Netherlands Enterprise Agency states that public consultations will take place before this deadline, no draft strategy or consultation timeline has been released to date.

Under the European Energy Directive (EED), large enterprises (defined as organisations with at least 250 employees, or an annual turnover of more than € 50 million and a balance sheet total that is over € 43 million) are required to carry out energy efficiency audits every four years. These audits must be reported to the Netherlands Enterprise Agency.

Each audit report must contain the following elements:

• A general overview and description of the enterprise and its activities;

• An overview of existing energy flows (including business traffic);

• A description of key factors influencing the organisation’s energy consumption;

• A calculated overview of the potential for energy savings; and

• A list of all cost-effective energy saving measures.

To support companies in meeting this requirement, the Dutch government has published a list of recognised energy saving measures, with a payback period of five years or less. Non-compliance with the audit obligation may result in penalties.

In the Netherlands, the EU Waste Framework Directive is implemented through the Waste Management Act (Wet Afvalbeheer). This legislation mandates that the Dutch government prepares a national waste management plan every six years. The current plan, known as LAP3, is approaching the end of its term. Its successor - the Circular Materials Plan (Circular Materialenplan) - is presently under development and is scheduled for implementation by the end of 2025.

Within the construction sector, LAP3 outlines specific waste management requirements in dedicated sector plans for construction and demolition waste. These requirements are categorised into 18 distinct material groups, including (but not limited to) plastics and rubber, metals, and wood. Draft requirements under the forthcoming CMP, organised by material category, are publicly available online.

In the Netherlands, the Environmental Performance of Buildings (MilieuPrestatie Gebouwen, MPG) is a mandatory criterion for all environmental permit applications. The MPG measures the environmental impact of the materials used in a construction project. This requirement applies to newly built homes and office buildings exceeding 100 square meters in gross floor area (GFA).

The MPG is calculated based on a Life Cycle Assessment (LCA), which generates 11 environmental impact indicators for building materials. These indicators are aggregated into a single metric known as the shadow cost. The Environmental Cost Indicator (Milieukostenindicator, MKI) represents the total shadow costs of all materials used throughout a building’s life cycle, including those replaced during its operational lifetime. This MKI is then normalized by dividing it by the building’s lifespan and GFA, yielding the MPG score - expressed in shadow cost per square meter of GFA per year. Standard lifespans used in these calculations are 75 years for residential buildings and 50 years for office buildings.

In 2023, the previous Dutch government announced a tightening of MPG thresholds, effective from 1 January 2025. For newly constructed homes, the MPG limit was reduced from 0.8 to 0.5, while for office buildings, it was lowered from 1.0 to 0.85.

Additional measures were introduced in 2024, with the Netherlands Enterprise Agency indicating that further tightened MPG requirements would come into effect from 1 January 2026. However, in April 2025, (former) Minister Mona Keijzer stated that these upcoming changes would be reviewed under the regulatory simplification initiative known as ‘’Removing Contradictory and Superfluous Requirements in Regulations’’ (Schrappen Tegenstrijdige en Overbodige Eisen en Regelgeving, STOER). This reflects a broader political movement favouring environmental deregulation, particularly among right-leaning governments. According to a letter by the minister to the Dutch House of Representatives, a final decision on whether to proceed with the stricter MPG requirements for residential buildings is expected later in 2025. Given the recent collapse of the Dutch government, the future direction of environmental performance standards remains uncertain.