Insights from the first sustainability reports of Dutch listed companies - Part 1

The Corporate Sustainability Reporting Directive (CSRD) was introduced as part of the EU’s Green Deal to ensure more robust reporting of companies' environmental and social impacts. The first group of large listed companies (referred to as “Wave 1” companies) has published their annual reports, many with fully-compliant CSRD disclosures. In this article, we will share a number of insightful trends that are emerging.