EU Policy for SMEs

Most Dutch SMEs approach ESG reporting the same way: pick a framework, start collecting data, and figure out what to report as you go. The double materiality assessment is the step they skip, and it’s the one that determines whether everything else is worth doing. Here’s the problem that creates. A logistics company in Noord-Holland spends three months tracking biodiversity metrics because a guide said they were important under CSRD. A professional services firm in Amsterdam

Something important happened in the EU sustainability reporting landscape last week. On March 18, 2026 , the Omnibus Directive will officially enter into force, raising the CSRD threshold from 250 to 1,000 employees and removing roughly 80% of previously in-scope companies from mandatory reporting obligations. If you are a Dutch SME trying to figure out what any of this means for you, you are not alone. Here's the short version: the VSME standard is now the most relevant ESG

Learn how Dutch SMEs can master ESG data collection in 2026 with a practical five step approach covering preparation, execution, verification, and compliance with CSRD regulations.

Sustainability and responsible business practices have become central to how companies operate today. The European Union has introduced new rules to ensure companies report on their environmental, social, and governance (ESG) efforts more transparently. One of the most significant developments is the Corporate Sustainability Reporting Directive (CSRD). This blog post explains what CSRD means in the context of ESG, how it applies in the Netherlands, who must comply, and the ex