Wet implementatie richtlijn duurzaamheidsrapportering

Relevant voor rapportageplichtige ondernemingen, uitgevende instellingen, accountantsorganisaties, externe accountants en ondernemingsraden. Praktijkjuristen moeten letten op opdrachtverlening, assurance, openbaarmaking, toezicht en gefaseerde toepassingsmomenten.

• Accountants krijgen een aparte aantekening voor assurance-onderzoek van duurzaamheidsrapportering.
• Ondernemingen kunnen een andere accountant of accountantsorganisatie aanwijzen dan voor de jaarrekeningcontrole.
• Beursvennootschappen moeten duurzaamheidsrapportering en assuranceverklaring algemeen verkrijgbaar stellen.
• Ondernemingsraden bespreken jaarlijks relevante duurzaamheidsinformatie en hoe die wordt verkregen en geverifieerd.

Inwerkingtreding

De wet treedt in werking bij koninklijk besluit; artikel XIII treedt de dag na publicatie in werking met terugwerkende kracht tot 1 januari 2024.

Overgangsrecht

Gefaseerde toepassing geldt voor bestuursverslagen over boekjaren vanaf 2024, 2025 of 2026; eerdere bestuursverslagen blijven onder oud recht.

Samenhang met

De toelichting noemt samenloop met de Wijzigingswet accountancysector, Kamerstukken II 2023/24, 36 484.

• Wet op het financieel toezicht (Wft)
  • art. 5:25c: Renames reporting terms and adds sustainability-reporting disclosures.
  • art. 5:25d: Renames half-yearly reporting terminology.
  • art. 5:25v lid 1: Updates equivalence rules for annual and half-yearly reporting.
  • art. 5:25a lid 1 onderdeel b: Adds sustainability-reporting assurance signatory requirement.
• Wet toezicht accountantsorganisaties (Wta)
  • art. 1 lid 1 onderdeel a: Adds sustainability-reporting assurance to definition.
  • art. 1 lid 1 onderdeel c: Extends authorisation reference to sustainability-reporting assurance.
  • art. 1 lid 1 onderdeel e: Replaces control-client with client; adds sustainability assurance.
  • art. 1 lid 1 onderdeel f: Adds sustainability-reporting assurance wording.
  • art. 1 lid 1 onderdelen h en i: Adds sustainability-reporting assurance references.
  • art. 1 lid 1: Adds definitions for sustainability reporting and related assurance.
  • art. 4a: Extends register to assurance statements on sustainability reporting.
  • art. 5a: Prohibits assurance work without AFM licence.
  • art. 11: Adds register notes and removals for sustainability assurance.
  • art. 12b lid 1: Adds sustainability assurance statements to allowed declarations.
  • art. 12c lid 1 onderdeel a: Includes sustainability-reporting assurance statements in conditions.
  • art. 12c lid 1 onderdeel c: Adds assurance standards for sustainability reporting.
  • art. 12e lid 1: Adds sustainability-reporting assurance to registration conditions.
  • art. 12f: Makes supervision rules apply to sustainability-reporting assurance audit firms.
  • art. 14a: Adds sustainability-reporting assurance to prohibition scope.
  • art. 18: Extends quality-control system to sustainability-reporting assurance.
  • art. 18a: Adds important assurance tasks.
  • art. 18b lid 1: Extends training requirements to sustainability-reporting assurance.
  • art. 19: Adds client-independence rules for sustainability assurance engagements.
  • art. 19a: Adds action duty for noncompliant sustainability assurance statements.
  • art. 20: Adds rotation, confidentiality and information-sharing rules.
  • art. 21: Extends governance requirements to sustainability assurance.
  • art. 24b lid 5: Treats sustainability assurance as controlediensten.
  • art. 24c: Enables rules on audit committees and sustainability reporting.
  • art. 24d: Enables extra quality-control rules for sustainability assurance.
  • art. 24e: Imposes non-audit services ban for public-interest entities.
  • art. 25 onderdeel a: Adds sustainability-assurance standards reference.
  • art. 25a: Extends independence rules to sustainability assurance.
  • art. 25b: Adds sustainability-reporting assurance reference.
  • art. 26: Extends prohibitions and ethics rules to sustainability assurance.
  • art. 27a: Defines who may perform sustainability-reporting assurance.
  • art. 29: Adds sustainability assurance statement reference.
  • art. 29a: Extends rules to sustainability assurance engagements.
  • art. 30: Adds sustainability-reporting assurance reference.
  • art. 47 onderdeel a: Updates AFM board incompatibility rule.
  • art. 48a: Adds assurance dossiers and client terminology.
  • art. 49a onderdeel a: Covers sustainability assurance qualifications and experience.
  • art. 53 lid 1: Adds new supervisory provisions to sanction list.
  • art. 54 lid 1: Adds new supervisory provisions and sanctions references.
  • art. 58: Extends cooperation and notification duties to sustainability assurance.
  • art. 63j lid 1 onderdeel a: Includes consolidated sustainability assurance in third-country rules.
  • art. 63j lid 1 onderdeel b: Adds sustainability assurance to third-country rules.
  • art. 63j lid 3 onderdeel b: Replaces control-client with client.
  • art. 67 lid 1 onderdeel a: Adds new article and updated sanction references.
  • art. 67 lid 7: Allows general administrative adjustment of sanction rule.
  • art. 86b: Sets transitional date for qualifications requirement.
• Wet op het accountantsberoep (Wab)
  • art. 1: Adds definition of sustainability-reporting assurance.
  • art. 22 lid 2: Extends practice rules to sustainability assurance.
  • art. 36 lid 2 onderdeel j: Adds register notation for sustainability assurance qualification.
  • art. 36 lid 2 onderdeel m: Adds date of notation removal.
  • art. 36 lid 4: Extends notation reference in register entry rules.
  • art. 36a: Provides transitional notation for sustainability assurance.
  • art. 41a: Sets application procedure for sustainability assurance notation.
  • art. 45a: Regulates removal and reinstatement of notation.
  • art. 46: Adds sustainability-assurance expertise fields.
  • art. 47: Adds practice-training requirement for sustainability assurance.