NL – Small and medium SMEs, 2nd NAP

Pillar I

Integrating responsibilities in conflict areas and fragile states into policy

“… conflict sensitivity guidelines for the Dutch business community will be drawn up in collaboration with companies, NGOs and implementing organisations, with an additional focus on Dutch SMEs. …” p. 44.

Development cooperation

Sustainable trade with and investment in developing countries

“The interests and specific circumstances of developing countries must be taken into account when drafting national, European and international agreements aimed at improving the sustainability of trade and investments. … The cornerstone of this is to determine the development impact of efforts to make trade and investment more sustainable, especially the impact on vulnerable groups such as … small-scale producers…  

Developing countries receive several forms of support. … Second, Dutch civil society organisations such as trade unions and employers’ organisations receive funding to, on the one hand, strengthen sister organisations in developing countries (for example through dialogue with other local stakeholders) and, on the other, to advocate at international level the interests of, in particular, small-scale producers and workers. Third, a range of Dutch and international implementing organisations make efforts to improve the business climate and supplementary government policy in developing countries, focusing particularly on SME producers as the ones playing the most significant role in poverty alleviation. Examples include providing access to financial services, improving infrastructure and building capacity for entrepreneurs and their trade associations.” p. 46.

Pillar II

Corporate Sustainability Reporting Directive (CSRD)

“Non-financial reporting obligations were applicable to all listed companies with more than 500 employees since 2017. The annual report of these companies must include information on how they respect human rights. The European Commission’s recent legislative proposal on CSRD requires a greater number of businesses than before to provide information on the impact of sustainability factors on the company as well as the company’s impact on people and the planet. … The Commission’s proposal is that large, listed companies and other large enterprises, banks and insurance companies should start reporting as of financial year 2023, and small and medium-sized listed companies as of financial year 2026.” p. 56.

Pillar III

Improving the provision of information to businesses

“… The planned RBC support office (see also Pillar 2) will help businesses, including SMEs, implement the OECD Guidelines and the UNGPs. Information about access to remedy is one of the services the support office can offer.” p. 65.