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Amendment Dutch Civil Code OF 1838 for EU Modernization Directive 2003/51/EC

Netherlands Current 1838

Article 2:391 subsection 1 of the code transposes 2003/51/EC requires that organizations should, to the extent necessary for an understanding of their development, performance or position as far as relevant, give some information (financial and non-financial) about the environment, employees and risks in their annual reports.

Government ministry

Other

More information

This requirement is compulsory for all listed companies irrespective of size, and all large non-listed companies.

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Country

Netherlands

Region

Europe

Date of publication

1838

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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