In 2024, the Netherlands will implement the Corporate Sustainability Reporting Directive (CSRD). The CSRD will drastically expand companies' obligations to report on environmental, social and governance factors. Under the CSRD, companies will have to describe much more 'qualitatively' their environmental impact, the associated financial risks and their plans to mitigate this impact.

Marloes Brans, Ronnie Bloemberg and Felix Kelder have outlined the key environmental CSRD reporting requirements in an article they wrote for the construction law journal Tijdschrift voor Bouwrecht. In the article, they focus on the areas of climate change and pollution. They explain what new reporting requirements will be introduced under the CSRD and how these relate to the existing obligations for companies to report on their environmental impact. Given the standards' uniform approach, the explanation on pollution also serves as an example for the application of other environmental topics.