De duurzaamheidsprioriteiten van AEX-bedrijven

This study examines how Dutch listed companies applied the CSRD's double materiality assessment in 2024 annual reports. Sustainability reporting grew sharply, now averaging 26% of AEX reports, up 67% from 2023, no longer an appendix but integral to reporting. All firms flagged climate change and workforce as material; 83% flagged value-chain workers, 60% consumers. Standardization remains lacking, hampering comparability.

The study was published in Dutch at Accountant: https://www.accountant.nl/achtergrond/2025/8/de-duurzaamheidsprioriteiten-van-aex-bedrijven/