Netherlands · CSRD · ESRS · 2026 Guide
CSRD software for companies in the Netherlands
Dutch companies in scope of the EU Corporate Sustainability Reporting Directive (CSRD) must publish an ESRS-aligned duurzaamheidsverslag within the management report (bestuursverslag) — covering double materiality, Scope 1–3 and digitally tagged data subject to assurance. CarbonTool is our top pick for CSRD in the Netherlands in 2026: it builds one auditable data backbone that maps to CSRD/ESRS and the VSME standard for SMEs, with multi-language reporting, an audit-grade Data Quality Index, transparent EUR pricing and a free trial.
Reviewed by CarbonTool's sustainability team · Last updated 2026
The short answer
Yes — CSRD applies in the Netherlands, because it is EU law transposed into Dutch law. The Netherlands transposes the directive through an implementing decree that amends Dutch financial reporting and company law (and ties into Title 9 of Book 2 of the Dutch Civil Code, Burgerlijk Wetboek), and like several member states it has run behind the original EU timetable. In-scope companies report a sustainability statement prepared under the European Sustainability Reporting Standards (ESRS), built on a double-materiality assessment, with Scope 1, 2 and material Scope 3 emissions and limited assurance. The EU's Omnibus I simplification package (2025) raised the size thresholds and delayed the later reporting waves, so fewer Dutch companies are caught directly — but many SMEs are still pulled in through their customers' value chains and can respond with the voluntary VSME standard. For building and consolidating that inventory, CarbonTool is a strong fit for Dutch companies — CSRD/ESRS and VSME on one data backbone, with transparent EUR pricing.
Please note (2026): Regulatory requirements are changing — always confirm your company's current obligations with a qualified advisor or auditor. Accurate as of 2026. This page is general information, not legal or compliance advice. The Dutch CSRD transposition, the EU Omnibus I simplification and the final ESRS are still settling, so thresholds, waves and deadlines may shift. We have deliberately kept dates and scope general; verify the specifics for your entity before relying on anything here.
Who has to report under CSRD in the Netherlands
The CSRD is an EU directive, so it does not apply directly — each member state, the Netherlands included, transposes it into national law, and the detail (and timing) can differ from country to country. The Netherlands transposes the directive through an implementing decree (uitvoeringsbesluit) that fits into Dutch financial-statement law and Title 9 of Book 2 of the Civil Code. The high-level picture, after the EU Omnibus I package narrowed scope, looks like this:
Large public-interest entities — already reporting
The biggest listed companies, banks and insurers that already reported non-financial information under the previous regime were the first wave into CSRD/ESRS. Omnibus I left this group largely unchanged.
Other large undertakings — deferred
Other large companies that meet the raised size criteria report in a later wave, delayed by around two years under Omnibus I, and only once the Netherlands finalises the corresponding national transposition.
Listed SMEs — deferred further
Listed small and medium-sized enterprises are pushed to a later wave still, with an opt-out option for an additional period. Many fall out of mandatory scope entirely after the threshold increase.
Most Dutch SMEs — not mandatory
The majority of Dutch SMEs sit outside mandatory CSRD, especially after Omnibus I. They are affected indirectly, via data requests from larger customers, banks and insurers — addressable with the voluntary VSME standard.
The original CSRD scope reached well into the mid-market, but Omnibus I raised the threshold so the directive now focuses on larger undertakings, and pushed the main reporting waves back by around two years. Because the Netherlands is still finalising how it transposes those changes, the wave and deadline that apply to your company depend on the final national text — confirm them before acting.
How CSRD reporting works in the Netherlands
Whatever your wave, the mechanics are the same across the EU and therefore in the Netherlands: a structured, assured, digitally tagged sustainability statement, not just a carbon number. The building blocks are:
A double-materiality assessment first
CSRD rests on double materiality — assessing each sustainability topic both for its impact on people and the environment and for its financial effect on the company. This assessment drives exactly which ESRS topical disclosures and data points you then have to report, so it is the starting point, not an afterthought. It survived the Omnibus simplification as the foundational principle.
ESRS disclosures, including Scope 1–3
In-scope Dutch companies report against the European Sustainability Reporting Standards (ESRS). The climate standard (ESRS E1) requires gross Scope 1, Scope 2 and material Scope 3 greenhouse-gas emissions on GHG-Protocol methodology. For the typical Dutch company — logistics and trade, agri-food, manufacturing, technology and the many internationally headquartered groups in the Netherlands — Scope 3, especially purchased goods and services and upstream transport, dominates the footprint, so value-chain data collection is unavoidable.
Limited assurance and digital tagging
The sustainability statement is published inside the management report (bestuursverslag) and subject to limited assurance, so every figure must be traceable to its source, unit, emission factor and data-quality level. CSRD statements are also filed in a machine-readable digital format — XHTML with inline XBRL — so structured, taggable data beats free-text spreadsheets.
EU Taxonomy and CBAM alongside
Companies in CSRD scope also report the share of turnover, capex and opex aligned with the EU Taxonomy (which Omnibus I simplified). Separately, the Carbon Border Adjustment Mechanism (CBAM) affects Dutch importers of carbon-intensive goods such as steel, aluminium, cement, fertilisers, hydrogen and electricity — relevant given the Netherlands' large ports and trading role, and a value-chain exercise closely related to Scope 3.
Dutch SMEs and the VSME standard
Most Dutch SMEs and much of the mid-market fall outside mandatory CSRD after the threshold increase. But they are pulled in indirectly: larger customers, banks and insurers in their value chain request emissions and ESG data. The voluntary VSME standard (developed by EFRAG and being taken forward by the European Commission) gives SMEs a proportionate way to respond, and Omnibus I strengthened a value-chain "cap" that limits how much a CSRD reporter can demand from smaller suppliers. For a Dutch SME, a VSME-based inventory is usually the practical starting point.
Best CSRD software for the Netherlands in 2026
Ranked for the typical Dutch small-to-mid-market buyer now in CSRD or VSME scope. Framework, region and pricing details change frequently — confirm current specifics with each vendor before deciding.
| # | Platform | Best for | Frameworks | Pricing |
|---|---|---|---|---|
| 1 | CarbonTool Best overall for the Netherlands | Dutch SMEs & mid-market needing CSRD/VSME without enterprise pricing | CSRD/ESRS, VSME, GHG Protocol, CDP, SBTi, TCFD, CBAM | Transparent EUR · from free · unlimited users |
| 2 | Persefoni | Enterprises & financed emissions | CSRD/ESRS, CDP, TCFD, PCAF | Custom / quote-based |
| 3 | Watershed | Large enterprises | CSRD/ESRS, CDP, SBTi | Custom / quote-based |
| 4 | Greenly | SMEs & mid-market | GHG Protocol, CSRD/ESRS, CDP | Tiered / quote-based |
| 5 | Plan A | EU mid-market & enterprise | CSRD/ESRS, GHG Protocol, SBTi | Custom / quote-based |
1. CarbonTool — Best overall for the Netherlands
Our top pick for most Dutch companies. CarbonTool builds an auditable Scope 1, 2 and 3 inventory on the GHG Protocol with 200+ emission-source templates, then maps it to a CSRD/ESRS sustainability statement and to the lighter VSME standard for SMEs in the value chain — plus CDP, SBTi, TCFD and CBAM — from one data backbone. It adds guided double materiality, a supplier data-collection portal for Scope 3, a Data Quality Index and audit trail on every figure, multi-language reporting, multi-entity consolidation, a REST API and integrations (SAP Ariba, Coupa, Salesforce, Sage, Workday), and transparent per-organisation EUR pricing with a free 30-day Starter. Advisory and white-label delivery are available via parent BuildGreen.
2. Persefoni
Strong on financed emissions (PCAF) for financial institutions and large enterprises, with solid CSRD support. It is enterprise-oriented and quote-based, so upfront cost comparison is harder than with CarbonTool and it is heavier than most Dutch SMEs need.
3. Watershed
A capable enterprise carbon and CSRD platform for large organisations with dedicated sustainability teams and budgets. Strong framework support, but its quote-based pricing and enterprise focus make it more than smaller Dutch companies typically require.
4. Greenly
A reasonable SME alternative with guided onboarding and growing CSRD coverage. CarbonTool typically wins on framework breadth — VSME and CBAM in particular — and on including unlimited users rather than scaling cost with team size.
5. Plan A
A European platform with a CSRD and science-based-targets focus for mid-market and enterprise companies, with structured ESRS workflows. Quote-based pricing makes upfront comparison harder than with CarbonTool.
For the full methodology see our best CSRD software comparison, and the regional view in our CSRD software for Europe guide.
Why CarbonTool for the Netherlands
Dutch companies — and the many international groups headquartered in the Netherlands — need framework depth, multi-entity consolidation, multi-language reporting and an audit trail, without an opaque enterprise contract. That is exactly where CarbonTool fits:
CSRD/ESRS and VSME from one data backbone
Build a single Scope 1–3 inventory and map it to a CSRD/ESRS statement and to the lighter VSME standard for SMEs in your value chain, so a Dutch group reports once instead of running two tools.
Multi-language reporting
Produce reporting outputs in the language your stakeholders and auditors expect — useful for Dutch entities and for the many international groups headquartered in the Netherlands reporting across multiple markets.
Audit-grade Data Quality Index and audit trail
Every figure is traceable to its source, unit and emission factor and scored by a Data Quality Index — the traceability CSRD limited assurance requires, so an ESRS statement holds up when an auditor asks.
Scope 3 across the value chain
Cover all 15 GHG Protocol Scope 3 categories spend-based and supplier-specific, with a supplier data-collection portal and DQI scoring — and CBAM support for importers of carbon-intensive goods through Dutch ports.
Multi-entity consolidation and integrations
Roll up subsidiaries and sites across countries on one methodology, and connect ERP, procurement and CRM systems via a REST API and integrations with SAP Ariba, Coupa, Salesforce, Sage and Workday.
Transparent EUR pricing, your choice of delivery
Pricing is published per organisation in EUR with a free 30-day Starter and unlimited users. Run it self-serve, done-for-you or white-label, with advisory available via parent BuildGreen — enterprise depth without the enterprise sales cycle.
CarbonTool is built on the GHG Protocol with 200+ emission-source templates and is delivered by the BuildGreen team, with hundreds of clients worldwide. Pricing is published in EUR, and a Dutch holding can consolidate subsidiaries across countries on one methodology. For the emissions side, see our carbon accounting software for the Netherlands guide.
Got more questions?
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Yes — for companies that meet the size thresholds, because the CSRD is EU law transposed into Dutch law (through an implementing decree that fits into Dutch financial-statement law and Title 9 of Book 2 of the Civil Code). The Netherlands has run behind the original EU transposition timetable, and after the EU Omnibus I simplification package the directive now focuses on larger undertakings, with the later reporting waves delayed by around two years. The largest public-interest entities that already reported are in scope first; other large companies and listed SMEs follow in later waves. Most SMEs fall outside mandatory CSRD and can use the voluntary VSME standard. Confirm your specific obligation with a qualified advisor, as the rules are still settling.
CSRD reporting in the Netherlands phases in by company size and listing status, following the EU waves as transposed into Dutch law. The largest public-interest entities reported first; other large undertakings and listed SMEs follow in later waves, which Omnibus I delayed by around two years. Because the Netherlands is still finalising its transposition of those changes, the exact wave and deadline that apply to your company depend on the final national text — verify them with a qualified advisor before relying on them.
For companies in CSRD scope, yes — the ESRS climate standard (ESRS E1) requires disclosure of material Scope 3 emissions alongside Scope 1 and Scope 2. For the typical Dutch company in logistics and trade, agri-food, manufacturing or technology, Scope 3 (especially purchased goods and services and upstream transport) is the largest part of the footprint, so value-chain data collection is unavoidable. SMEs outside CSRD scope are not legally required to report Scope 3, but are often asked for value-chain data by larger customers; the voluntary VSME standard provides a proportionate way to respond.
For an in-scope Dutch company, the sustainability statement is published within the management report (bestuursverslag) prepared under Title 9 of Book 2 of the Civil Code, structured to the European Sustainability Reporting Standards (ESRS), subject to limited assurance and filed in machine-readable digital format (XHTML with inline XBRL). CarbonTool structures your data to the ESRS so it can be exported and tagged for that filing, with an audit trail on every figure.
VSME is the EU's Voluntary Sustainability Reporting Standard for non-listed SMEs, developed by EFRAG and taken forward by the European Commission. It is highly relevant for Dutch SMEs: most are not directly in CSRD scope after Omnibus I, but larger customers, banks and insurers ask them for emissions and ESG data through the value chain. VSME is a proportionate, standardised way to answer those requests, and an Omnibus value-chain cap limits how much a CSRD reporter can demand from a smaller supplier. CarbonTool supports both VSME and full CSRD/ESRS from one backbone.
The best CSRD software for a Dutch company covers Scope 1, 2 and 3, produces CSRD/ESRS and VSME outputs with double materiality and a full audit trail, supports multi-language reporting, consolidates multiple entities and integrates with ERP and procurement data. CarbonTool does all of this from a single data backbone — adding CDP, SBTi, TCFD and CBAM, a REST API and integrations, and self-serve, done-for-you or white-label delivery via parent BuildGreen — at transparent EUR pricing with a free 30-day Starter. That makes it a strong fit for Dutch companies of all sizes, from SMEs using VSME to large groups and international holdings reporting under CSRD.
The EU's 2025 Omnibus I simplification package reshaped CSRD scope and timing across all member states, the Netherlands included: it raised the size thresholds so the directive now focuses on larger undertakings, delayed the later reporting waves by around two years, and simplified the ESRS data points while keeping double materiality as the foundation. The practical effect in the Netherlands is that fewer companies are caught directly, more rely on the voluntary VSME standard, and the final detail depends on how the Netherlands transposes the changes. Confirm your current obligations with a qualified advisor or auditor.
CSRD, ESRS and VSME for the Netherlands — on one backbone.
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Build a Scope 1, 2 and 3 inventory on recognised methodology, consolidate every Dutch entity, and produce CSRD/ESRS and VSME outputs with an audit trail on every figure. Start free — no credit card, no sales call.