Regulatory Alerts2025-07-03
The Company and Its Place in the World: 3 Focus Points for CSRD
The Dutch Authority for the Financial Markets (AFM) issued this July 2025 supervisory report to evaluate the quality of CSRD sustainability reports and highlight three key focus areas for improving double materiality disclosures. The regulator commends the initial progress made by listed companies in structuring their reporting but emphasizes the need for clearer explanations of how impacts, risks, and opportunities are determined, detailed analysis per sustainability theme, and visible links between these factors and business model resilience. The report stresses that maintaining double materiality is crucial for ensuring reliable, transparent information that supports informed decision-making by investors and society while reducing greenwashing risks.