Regulatory Alerts2025-12-03
Transparent Reporting on Climate Transition Plans and Financed Emissions
The Dutch Authority for the Financial Markets (AFM) issued this December 2025 analysis report evaluating the climate reporting practices of eight major Dutch banks and insurers regarding their financed emissions and transition plans. The report identifies that while institutions are making progress under the CSRD framework, significant inconsistencies in definitions, measurement methods, and data quality hinder comparability and transparency. The AFM outlines four key development points for the sector: deepening sectoral reporting, clarifying plan scope, harmonizing definitions, and strengthening the logical connection between emission figures and transition strategies.
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