The Dutch government wants Dutch companies to engage in responsible business practices abroad. This means taking account of human rights, working conditions and the environment. That is what responsible business conduct (RBC) is about. The government has 5 ways of encouraging RBC.

RBC rules and policy

The most important rules on RBC are set out in the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. These are recommendations made by countries that belong to the Organisation for Economic Co-operation and Development (OECD) or adhere to the OECD Guidelines. The Netherlands is also a member of the OECD.

The government expects all Dutch companies doing business abroad to comply with the OECD Guidelines for Multinational Enterprises.

The government’s policy on responsible business conduct (RBC) encompasses the following 5 measures: 

1. Making RBC mandatory

The European Union has introduced various rules on RBC. Two major pieces of legislation are described below. For more detailed information about RBC and the accompanying rules and regulations, contact the RBC helpdesk at the Netherlands Enterprise Agency (RVO) (website in Dutch).

The CSDDD

The European Union’s Corporate Sustainability Due Diligence Directive (CSDDD) came into force in 2024. 

The directive requires large companies to adopt responsible business practices (in Dutch). These are companies with at least 5,000 employees and a minimum annual turnover of €1.5 billion. They have to check whether their production processes have any negative effects on people and the environment, and take steps to reduce those impacts.

By 26 July 2028 at the latest, the CSDDD must be incorporated into Dutch law (the Responsible Business Conduct Act (Wet Internationaal Verantwoord Ondernemen)). The legislative process is under way. At the end of 2024 interested parties were invited to submit their views on the draft bill. The bill will need to be approved by both houses of parliament before it becomes law. This will probably be in 2027. 

Companies will then be required to comply with the new law from 26 July 2029. The Netherlands Authority for Consumers and Markets will enforce compliance.

The Forced Labour Regulation

The EU also adopted the Forced Labour Regulation in 2024. This law prohibits companies from selling products made with forced labour in the European market and from exporting such products from the EU to other parts of the world. 

The rules will apply to all European companies, products and economic sectors from 14 December 2027. 

The government has not yet brought Dutch law into line with the Forced Labour Regulation. The government will appoint a supervisory authority to ensure that everyone in the Netherlands complies with the rules. The European Commission will monitor this as far as forced labour outside the EU is concerned.

For more information on the Forced Labour Regulation, go to the website of the RBC helpdesk.

2. Setting RBC conditions

The government promotes responsible business conduct by setting RBC conditions on companies that want to supply goods or services to the government or receive government support. For example, companies that supply workwear or that want to join a trade mission.

Suppliers in sectors with higher RBC risks, such as data centres, computers and workwear, are also required to submit an RBC action plan.

3. Offering incentives to companies to adopt RBC

The government makes grants available to companies that want to engage in responsible business conduct, for instance through the Responsible Business Grant Programme (SPVO) and the Responsible Business Grant Programme for SMEs (SVOM).

These grants help companies identify and mitigate risks in their supply chain, for instance by improving pay and working conditions, or by combating child labour or deforestation.

Companies that want a central government grant to support their international business activities must declare that they comply with the OECD Guidelines. Go to the RVO website to find out what the RBC conditions are for companies wanting support.

4. Making sector-wide cooperation easier

The government offers sectors the option of making agreements on RBC. Under these RBC sector agreements, companies and civil society organisations pledge to jointly identify and mitigate risks in a particular sector of the economy. RVO is running a grant programme up to 2030 for companies and organisations that have signed up to these agreements.

5. Providing information about RBC

Companies can contact the government’s RBC helpdesk to get answers to their questions about RBC and for tools and training in this area.

Companies can use the CSR Risk Check to see which RBC-related risks they could be exposed to. They can also use the OECD’s Due Diligence Guidance for help in making RBC policy.

All countries that endorse the OECD Guidelines, including the Netherlands, have a National Contact Point (NCP). It provides information about applying the Guidelines, particularly to companies. The NCP also deals with notifications from individuals and organisations that have a difference of opinion with a company concerning the application of the Guidelines.

Government is evaluating RBC policy in 2026

The government is evaluating its RBC policy in 2026, to find out if it is producing the intended effects. The results of the evaluation are expected in early 2027. The evaluation will also recommend ways of improving the policy.