On 28 February 2022, the Dutch Authority for the Financial Markets (Autoriteit Financiële Markten, the AFM) published a special publication containing the key take-aways from its round table meetings that took place on 24 January and 10 February 2022. The key topic of these round table meetings was transparency about the impact companies have on the climate, people, and society, and how these sustainability issues affect those companies.

During the meetings it became clear that there has been a lack of clear, uniform reporting standards for sustainability aspects while legislation on that front is still being developed. The AFM has nevertheless called on companies not to wait for definitive legislation, but to already make a start with providing clear and relevant non-financial information. According to the AFM, all capital markets players have an important role to play in the transition to a sustainable society.

The special publication among other things sets out the AFM’s vision, reviews and publications related to the sustainability transition, contains an interview with regard to the quality of climate risk reporting, summarises the discussions held during the round table meetings and lists the AFM’s supervisory priorities in 2022 in relation to the sustainability transition.