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🇳🇱Nederland

Corporate Sustainability Due Diligence Directive Compliance in Netherlands

CS3D requires large companies to conduct due diligence on actual and potential adverse impacts on human rights and the environment in their operations and supply chains.

How does CS3D apply in Netherlands?

CS3D applies in Netherlands under EU law with the same obligations as across the bloc — maximum fine At least 5% of net worldwide turnover. The national supervisory authority is the Autoriteit Persoonsgegevens (AP), which handles enforcement, complaints, and notifications. Deadline: 2027-2029 (phased by company size).

  • Supervisory authority: Autoriteit Persoonsgegevens (AP)
  • Maximum fine: At least 5% of net worldwide turnover
  • Key deadline: 2027-2029 (phased by company size)
Supervisory authorityAutoriteit Persoonsgegevens (AP)
Maximum fineAt least 5% of net worldwide turnover
Key deadline2027-2029 (phased by company size)
Sectors affectedLarge Companies (1000+ employees; €450M+ turnover), Financial Services
Source: Autoriteit Persoonsgegevens (AP)Reviewed:
Deadline

2027-2029 (phased by company size)

Max Fine

At least 5% of net worldwide turnover

Sectors Affected

Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing

Key CS3D Obligations for Netherlands Businesses

  • Map and assess supply chain risks
  • Implement due diligence policies
  • Establish grievance mechanisms
  • Monitor and remedy adverse impacts
  • Report annually on due diligence

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For informational purposes only. This is not legal advice — consult qualified legal counsel.