{
  "family": "ESG-CPG",
  "jurisdiction": "NL",
  "country": "Nederland",
  "language": "nl",
  "last_verified": "2026-08-17",
  "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)",
  "rules": [
    "HOLD items never ship",
    "DRAFT items always say DRAFT",
    "states instruments — name, number, status, dates; does not interpret how they apply",
    "negative facts (no such mandate) are register entries too"
  ],
  "operator": "GreenCore Solutions Corp.",
  "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier",
  "held_unshipped": [],
  "blocks": [
    {
      "block": "Horizontale EU-basis",
      "language": "nl",
      "items": [
        {
          "instrument": "CSRD — Corporate Sustainability Reporting Directive",
          "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)",
          "status": "In werking. Toepassingsgebied: > 1 000 werknemers EN > € 450 mln omzet; omzetting van Omnibus I door de lidstaten uiterlijk 19 maart 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESRS — European Sustainability Reporting Standards",
          "reference": "Commission Delegated Regulation (EU) 2023/2772",
          "status": "In werking; vereenvoudigingspakket in behandeling (2026).",
          "source": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CSDDD — Corporate Sustainability Due Diligence Directive",
          "reference": "Directive (EU) 2024/1760, as amended by Omnibus I",
          "status": "Toepassingsgebied: ≥ 5 000 werknemers + € 1,5 mld omzet; omzetting 26 juli 2028, toepassing 26 juli 2029, verklaringen art. 16 vanaf boekjaar 2030.",
          "source": "https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Taxonomy",
          "reference": "Regulation (EU) 2020/852 + delegated acts (incl. Delegated Regulation (EU) 2026/73)",
          "status": "In werking.",
          "source": "https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU Forced Labour Regulation",
          "reference": "Regulation (EU) 2024/3015",
          "status": "Vastgesteld; productverbodsregime volgt later — status: vastgesteld, nog niet operationeel.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "PPWR — Packaging and Packaging Waste Regulation",
          "reference": "Regulation (EU) 2025/40",
          "status": "In werking 11 feb 2025, van toepassing 12 aug 2026: recycleerbaarheid by design, minima gerecycleerde inhoud vanaf 2030, geharmoniseerde etikettering 2028, PFAS-beperking in voedselcontactverpakkingen vanaf 12 aug 2026; trekt Richtlijn 94/62/EG in.",
          "source": "https://eur-lex.europa.eu/eli/reg/2025/40/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Single-Use Plastics Directive",
          "reference": "Directive (EU) 2019/904; calculation rules replaced by Implementing Decision (EU) 2026/1425 (23 Jul 2026)",
          "status": "In werking via nationale omzettingen.",
          "source": "https://environment.ec.europa.eu/topics/plastics/single-use-plastics_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Waste Framework Directive",
          "reference": "Directive 2008/98/EC as amended by Directive (EU) 2025/1892",
          "status": "Bindende voedselverspillingsdoelen (−10 % verwerking, −30 % detailhandel/huishoudens tegen 2030); textiel-UPV uiterlijk apr 2028; in werking 16 okt 2025, omzetting 17 juni 2027.",
          "source": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Batteries Regulation",
          "reference": "Regulation (EU) 2023/1542",
          "status": "In werking (waar producten batterijen bevatten).",
          "source": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Microplastics restriction",
          "reference": "Regulation (EU) 2023/2055 (REACH Annex XVII)",
          "status": "In werking; verbod voor afspoelbare cosmetica vanaf 17 okt 2027.",
          "source": "https://single-market-economy.ec.europa.eu/sectors/chemicals/reach/restrictions/commission-regulation-eu-20232055-restriction-microplastics-intentionally-added-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "WEEE Directive",
          "reference": "Directive 2012/19/EU",
          "status": "In werking via nationale omzettingen.",
          "source": "https://eur-lex.europa.eu/eli/dir/2012/19/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESPR + Digital Product Passport",
          "reference": "Regulation (EU) 2024/1781",
          "status": "In werking; gedelegeerde productbesluiten in behandeling.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EUDR — EU Deforestation Regulation",
          "reference": "Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650 (OJ 23 Dec 2025, in force 26 Dec 2025) — cattle, cocoa, coffee, oil palm, rubber, soya, wood",
          "status": "Van toepassing 30 dec 2026 (grote en middelgrote marktdeelnemers), 30 juni 2027 (micro en klein); downstream-categorie verzamelt DDS-referentienummers zonder eigen DDS in te dienen.",
          "source": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        },
        {
          "instrument": "Empowering Consumers Directive",
          "reference": "Directive (EU) 2024/825",
          "status": "Omzetting 27 maart 2026; van toepassing 27 sep 2026 — ophanden, nog niet operationeel.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Green Claims Directive",
          "reference": "Proposal COM(2023) 166",
          "status": "Niet vastgesteld: nooit als geldend voorstellen. Formele status: HOLD (bronverificatie loopt).",
          "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims",
          "draft": false,
          "no_mandate": false,
          "not_law": true,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "REACH",
          "reference": "Regulation (EC) No 1907/2006",
          "status": "In werking.",
          "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CLP",
          "reference": "Regulation (EC) No 1272/2008",
          "status": "In werking.",
          "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Right to Repair Directive",
          "reference": "Directive (EU) 2024/1799",
          "status": "Nationale regels vanaf 31 juli 2026.",
          "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "CBAM — Carbon Border Adjustment Mechanism",
          "reference": "Regulation (EU) 2023/956",
          "status": "Definitieve regeling vanaf 1 jan 2026 (inputs: blikjes, folies, sluitingen).",
          "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "EU ETS · ETS2",
          "reference": "Directive 2003/87/EC · Directive (EU) 2023/959",
          "status": "ETS2: brandstofleveranciers rapporteren 2026, inleveren 2028.",
          "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "F-gas Regulation",
          "reference": "Regulation (EU) 2024/573",
          "status": "In werking (koelketens).",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Energy Efficiency Directive (recast)",
          "reference": "Directive (EU) 2023/1791",
          "status": "In werking.",
          "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "ESG Ratings Regulation",
          "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)",
          "status": "Van toepassing vanaf 2 juli 2026; ESMA-toezicht — ESG-ratingaanbieders binnen het toepassingsgebied, indirecte relevantie voor CPG.",
          "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-19"
        }
      ]
    },
    {
      "block": "Nederland — nationale instrumenten",
      "language": "nl",
      "items": [
        {
          "instrument": "Besluit beheer verpakkingen 2014 (uitgebreide producentenverantwoordelijkheid + statiegeld)",
          "reference": "Besluit van 27 oktober 2014, Stb. 2014, 409 (geldende versie)",
          "status": "In werking.",
          "source": "https://wetten.overheid.nl/BWBR0035711/",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Wet milieubeheer",
          "reference": "Wet van 13 juni 1979, Stb. 1979, 442 (geldende versie)",
          "status": "In werking.",
          "source": "https://wetten.overheid.nl/BWBR0003245",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-18"
        },
        {
          "instrument": "Implementatiewet richtlijn duurzaamheidsrapportering (CSRD)",
          "reference": "Wetsvoorstel 36678 (ingediend 13 januari 2025)",
          "status": "ONTWERP (DRAFT): omzetting van de CSRD is nog een wetsvoorstel.",
          "source": "https://www.tweedekamer.nl/kamerstukken/wetsvoorstellen/detail?cfg=wetsvoorsteldetails&qry=wetsvoorstel:36678",
          "draft": true,
          "no_mandate": false,
          "not_law": false,
          "note_tag": null,
          "last_verified": "2026-08-17"
        },
        {
          "instrument": "Wet zorgplicht kinderarbeid",
          "reference": "Wet van 24 oktober 2019, Stb. 2019, 401",
          "status": "Aangenomen in 2019, NOOIT in werking getreden — nooit als geldend vermelden.",
          "source": "https://zoek.officielebekendmakingen.nl/stb-2019-401.html",
          "draft": false,
          "no_mandate": false,
          "not_law": false,
          "note_tag": "NOOIT IN WERKING",
          "last_verified": "2026-08-17"
        }
      ]
    }
  ]
}