2024-12-10
The Dutch Authority for the Financial Markets (AFM) issued Market Watch 12 to outline its supervision of the Corporate Sustainability Reporting Directive (CSRD) and the EU Green Bond Regulation. The document details the phased implementation of CSRD reporting requirements for listed and large companies, emphasizing the need for transparent net-zero targets and rigorous double materiality assessments. Additionally, it highlights the AFM's oversight of prospectus sustainability disclosures and the new compliance obligations for issuers of EU Green Bonds starting in December 2024.