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Dutch Listed Entities: Reporting Requirements for Public Interest Entities

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This article discusses the reporting requirements for Dutch listed entities and other public interest entities, focusing on corporate social responsibility (CSR) aspects.

Corporate Social Responsibility (CSR) Reporting

Management boards of Dutch listed entities are required to include an explanation of corporate social responsibility aspects relevant to their entity. This includes:

• Chain management
• CSR reports covering:
  • General social aspects
  • Environmental aspects
  • Social aspects, including labor matters
  • Economic aspects (both financial and non-financial)

Specific Reporting Requirements

The report should:

• Distinguish between the entity’s own business operations and its supply chain
• Pay attention to dialogue with stakeholders, policy pursued in relation to CSR, organization (governance structure and management information systems), implementation of policy and results achieved, and expectations regarding internal and external developments.

Segment Information

Inclusion of segment information may be important for reporting on CSR aspects.

Unbalanced Distribution of Seats on the Management Board and Supervisory Board

A bill introduced a statutory quota of at least one-third women/men on supervisory boards. Entities with listed securities other than shares must report to the SER (Social and Economic Council) within ten months after year-end, providing information on:

• The number of female and male supervisory board members
• Management board members
• Senior management

Guidance on Corporate Social Responsibility Reporting

The Handreiking voor Maatschappelijke verslaggeving is a Guidance on Corporate Social Responsibility Reporting that includes a conceptual framework for preparing CSR reports.