Corporate social responsibility: from voluntary to binding

Corporate social responsibility was long a matter of choice. It no longer is. Part of the CSR framework has become binding law: sustainability reporting, sustainability claims towards consumers and, from 2029, due diligence in the value chain. Another part remains self-regulation, yet works through into contracts, financing and liability. For directors the question is therefore no longer whether they engage in CSR, but whether they can show that they have done so with care.

The short answer

CSR is a layered concept in 2026. The OECD Guidelines, the UN Guiding Principles and ISO 26000 still cannot be enforced before a court. They have, however, become the benchmark to which legislation refers.

Hard law now includes the CSRD for large undertakings. The Taxonomy Regulation, the SFDR and the new rules against misleading sustainability claims are binding as well. The CSDDD follows later, and only for very large undertakings.

Do you fall below those thresholds? CSR will still reach you, through your customers, your bank and your contracts.

What is CSR in legal terms?

CSR has no statutory definition. In practice it means weighing the consequences of your business operations for people and the environment alongside the financial result.

Legally, CSR breaks down into three categories. First, norms you accept voluntarily. Second, norms imposed on you by law. Third, norms that enter through the open standards of private law, such as the standard of due care owed in society.

That third category is often underestimated. A voluntary standard you endorse publicly can shape your own standard of care.

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CSR standards

The voluntary instruments

Three international frameworks still determine the content of the CSR concept.

The OECD Guidelines for Multinational Enterprises, most recently revised in 2023. They cover human rights, labour, the environment, corruption, consumer interests and taxation, among other matters. Compliance is voluntary, but stakeholders can file a complaint with the National Contact Point.
The UN Guiding Principles on Business and Human Rights of 2011. They contain the familiar three pillars: the state duty to protect, the corporate responsibility to respect, and access to remedy.
ISO 26000. This is guidance on social responsibility and not a certifiable standard.

These instruments are no dead letter. For its minimum safeguards, the Taxonomy Regulation refers expressly to the OECD Guidelines and the UN Guiding Principles. Voluntary norms have thus become part of a regulation.

What has already become law

The overview below sets out the position as at 20 September 2026.

Instrument	Character	Applies to	From
OECD Guidelines (2023 version)	Self-regulation, with a complaints procedure before the National Contact Point	Multinational enterprises	Ongoing
UN Guiding Principles	Self-regulation	All undertakings	2011
ISO 26000	Guidance, not certifiable	Voluntary	2010
CSRD, Directive (EU) 2022/2464	Law	More than 1,000 employees and more than EUR 450 million net turnover	Financial years from 1 January 2027
Taxonomy Regulation (EU) 2020/852	Law, directly applicable	Undertakings within the CSRD scope	Ongoing
SFDR, Regulation (EU) 2019/2088	Law, directly applicable	Financial market participants and advisers	2021
EmpCo Directive (EU) 2024/825	Law, through the Dutch Civil Code	Undertakings addressing consumers	27 September 2026
CSDDD, Directive (EU) 2024/1760	Law, still to be transposed	More than 5,000 employees and EUR 1.5 billion worldwide turnover	Application from 26 July 2029

The Omnibus I package entered into force in March 2026. It has substantially relaxed the CSRD and sharply narrowed the CSDDD. The obligation to draw up a climate transition plan has been deleted from the CSDDD. Civil liability has been returned to the national law of the member states.

The Netherlands: what applies nationally?

CSR reporting

The Child Labour Due Diligence Act (Wet zorgplicht kinderarbeid) was published in the Bulletin of Acts and Decrees (Staatsblad) in 2019 but never entered into force. The government intends to withdraw it, because its core returns in the CSDDD.

Dutch implementation of the amended CSRD must be completed by 19 March 2027. The bill to that effect is still before parliament.

CSR policy and the duty of the management board

The management board is guided by the interest of the company and the enterprise connected with it. That follows from article 2:129(5) and article 2:239(5) of the Dutch Civil Code. The same starting point applies to supervisory directors.

That interest is broader than short-term profit. Continuity, reputation and the interests of employees, customers and local residents form part of it. CSR policy is therefore not a side issue, but an element of the proper performance of duties within the meaning of article 2:9 of the Dutch Civil Code.

For listed companies the Corporate Governance Code applies on top of this. It requires a vision on sustainable long-term value creation and an account of it in the management report.

Where CSR and liability meet

Liability rarely arises directly from a voluntary standard. It arises along three routes.

Tort. The standard of due care owed in society under article 6:162 of the Dutch Civil Code can be given content by international norms. The Hague Court of Appeal ruled in November 2024 in Milieudefensie v Shell. A company owes a duty of care to limit its emissions. The court rejected a specific reduction percentage. The case is now before the Supreme Court and no final ruling has been given.
Misleading practices. An inaccurate sustainability claim is an unfair commercial practice. The EmpCo Directive tightens this further from 27 September 2026. The Netherlands Authority for Consumers and Markets (ACM) supervises compliance.
Internal liability. A director who neglects reporting obligations runs a risk under article 2:9 of the Dutch Civil Code and, in insolvency, under articles 2:138 and 2:248 of the Dutch Civil Code.

Voluntary nature

Watch your contracts as well. Sustainability clauses in supply agreements and financing documentation are simply enforceable. An undertaking you give voluntarily becomes binding the moment you record it in a contract.

What you can do now

Establish whether you fall within the CSRD thresholds. Both criteria must be met.
Check which sustainability clauses your contracts already contain.
Test your public claims against the new rules on sustainability claims.
Record decision-making on sustainability matters in the minutes. That is your evidence of care.
Decide which voluntary standards you endorse, and then live up to them.

Frequently asked questions

Is CSR mandatory for my company?
In part. The reporting obligations apply only above the thresholds. The rules on sustainability claims apply to every undertaking that addresses consumers, whatever its size.

My customer demands extensive sustainability data. Do I have to supply it?
Not without limit. If your company has on average no more than 1,000 employees, no more may be requested than the voluntary reporting standard for SMEs, the VSME. A contractual provision going further is not enforceable.

Can a director be personally liable for a CSR failure?
That is possible, but the threshold is high. Serious personal blame is required. Structurally ignoring statutory reporting or due diligence obligations can amount to such blame.

Would you like to know which obligations apply to your company in concrete terms? The lawyers of Law & More, with offices in Eindhoven and Amsterdam, advise in Dutch and English and are glad to think this through with you. Please feel free to contact us.

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Corporate social responsibility: from voluntary to binding