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 (member state minimum floor, Art. 27). 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 (member state minimum floor, Art. 27)
- Key deadline: 2027-2029 (phased by company size)
| Supervisory authority | Autoriteit Persoonsgegevens (AP) |
| Maximum fine | At least 5% of net worldwide turnover (member state minimum floor, Art. 27) |
| Key deadline | 2027-2029 (phased by company size) |
| Sectors affected | Large Companies (1000+ employees; €450M+ turnover), Financial Services |
2027-2029 (phased by company size)
At least 5% of net worldwide turnover (member state minimum floor, Art. 27)
Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing
What are my CS3D obligations in Netherlands?
- 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.