Insights

As of 7 June 2023, the EU Pay Transparency Directive has entered into force. The directive aims to counter pay gaps between men and women and requires organisations to make pay differences more transparent, explainable and verifiable.

The Advisory Division of the Council of State (the Division) issued advice on 1 April 2026 on the Dutch legislative proposal to implement the European Pay Transparency Directive. The Division endorses the objective of the Pay Transparency Directive.

Despite decades of policy at European and national level, the pay gap between men and women in the Netherlands continues to persist. With the introduction of European Directive and the Dutch government bill implementing this directive, the focus is now on structural change through the introduction of several measures.

The EU’s Carbon Border Adjustment Mechanism (CBAM) is an instrument that taxes the CO2 emissions of imported goods. The question is whether the CBAM rules apply to your company and, if yes, which points of civil law you will need to take into consideration.

The world is increasingly focused on sustainability, and companies are being challenged to think beyond mere profit maximization. Taking responsibility for the environment and society is now high on the agenda for many businesses.