The Dutch Government encourages the business community to respect human rights. Its aim is to prevent companies from abusing human rights either directly or within supply chains. The National Action Plan on Business and Human Rights welcomes the EU directive on non-financial reporting, which affects 600 companies in the Netherlands. The plan promotes social reporting through a transparency benchmark that has been updated with reference to the UN Guiding Principles on Business and Human Rights, the EU directive on non-financial reporting as well as close harmonization with existing transparency requirements. The action points of the plan include policy coherence (in view of the Dutch EU Presidency 2016), clarifying due diligence, transparency and reporting (reports should include more information on companies’ CSR policies) and scope for remedy.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except those in the public sector
Type of instrument
Mandatory or voluntary
The geographical scope