オランダにおけるESG訴訟：注意義務、報告義務、および責任

ESG litigation in the Netherlands rests on ordinary Dutch tort law, not on a single ESG statute. Claimants rely on the duty of care in article 6:162 of the Dutch Civil Code (Burgerlijk Wetboek, BW), usually through a collective action, and ask a court to order a company to change its conduct; the main exception is greenwashing, which is tested against the specific rules on unfair commercial practices.

European reporting rules and the amended Corporate Sustainability Due Diligence Directive (CSDDD) add a second layer of obligations. But the enforceable core is still the open standard of care: what could this specific company reasonably have been expected to do?

オランダ法において、ESGとは何を意味するのでしょうか？

No Dutch statute defines ESG. The legal obligations behind it come from tort law, company law, consumer protection law and directly applicable European legislation.

The term itself comes from investment and reporting practice. There it groups environmental, social and governance factors into one lens for assessing a company beyond its financial figures. In legal terms it is a container, not a source of duties.

That distinction matters in practice. A company cannot be sued for having a weak ESG score. It can be sued because a particular act or omission falls below the standard of care it owes. It can also be sued because a public sustainability claim misleads consumers, or because its annual reporting does not meet the requirements of Title 9 of Book 2 BW. The first question is therefore always which concrete norm a claimant is invoking.

The table maps where those norms sit for each of the three pillars.

ほとんどのESG関連の主張の根底にある法的義務は何ですか？

Almost every ESG case in the Netherlands is built on article 6:162 BW, the general provision on wrongful acts (onrechtmatige daad). Its open standard of care is what makes ESG disputes possible without a specific statutory prohibition.

Under article 6:162 BW, conduct is wrongful if it infringes a right, breaches a statutory duty, or breaches the unwritten standard of care in society (de ongeschreven zorgvuldigheidsnorm). That third ground is an open norm. It is the reason ESG disputes can be litigated at all.

An open norm has to be filled in. Dutch courts look at several factors:

• 損害の深刻さと予見可能性。
• 予防措置にかかる費用と実現可能性。
• 科学的知識の現状。
• 欧州人権条約などの人権に関する文書。
• 同社自身が支持しているソフトロー、例えば国連のビジネスと人権に関する指導原則やOECD多国籍企業行動指針などが挙げられる。

Soft law does not become binding because a court cites it. It is treated as evidence of what a careful company in that sector was expected to do.

The Urgenda case shows the mechanism most clearly. On 20 December 2019 the Supreme Court (Hoge Raad) upheld an order requiring the Dutch State to reduce greenhouse gas emissions by at least 25 per cent by the end of 2020 compared with 1990 (ECLI:NL:HR:2019:2007). The court reasoned from the positive obligations in articles 2 and 8 of the Convention.

That judgment binds the State, not private companies. The Convention does not apply horizontally between a claimant and a company in the same way. Its importance for corporate cases lies in the method: an open standard of care can be given concrete content with external, verifiable benchmarks.

A claimant therefore does not have to prove that ESG is binding, only that this defendant did less than reasonable care required under Article 6:162 BW.

シェル社の判決は実際には何を決定したのか？

The Court of Appeal in The Hague accepted that Shell owes a duty of care to counter dangerous climate change, but it set aside the 45 per cent reduction order. The case is now before the Supreme Court.

The Shell case is the most cited and most often misdescribed decision in this field, so the facts matter. On 26 May 2021 the District Court of The Hague ordered Shell to reduce the CO2 emissions of the group and its value chain by net 45 per cent by the end of 2030, measured against 2019 (ECLI:NL:RBDHA:2021:5337). On 12 November 2024 the Court of Appeal in The Hague set that order aside and dismissed the claims (ECLI:NL:GHDHA:2024:2099).

The reversal did not reject the underlying principle. The Court of Appeal held that Shell owes a duty of care to counter dangerous climate change. It held that human rights considerations help give that duty content, and that such a duty can in principle be enforced through the civil courts.

What the Court declined to do was fix a reduction percentage for this individual company. It found no sufficient consensus on a figure that could be attributed to a single firm. It also refused an order on investment in new oil and gas fields, because the claim as formulated was not sufficiently defined.

Milieudefensie lodged an appeal in cassation. The Supreme Court (Hoge Raad) heard oral argument in May 2026; its judgment is still pending. Until the Supreme Court rules, the judgment of the Court of Appeal stands. There is currently no court-imposed reduction percentage on Shell. Any memo or policy document that still assumes the 45 per cent order is in force is out of date.

For other companies, the practical reading is narrow but real. A duty of care for climate harm has been accepted at appellate level. The obstacle for claimants is quantification. They must show what this defendant should concretely have done and failed to do, rather than point at a global carbon budget. That shifts the argument towards company-specific evidence: internal knowledge, feasible alternatives and the company’s own published commitments.

ESGに関する訴訟はどのようにしてオランダの裁判所に持ち込まれるのでしょうか？

Almost always through a collective action under article 3:305a BW, brought by a foundation or association. Individual claimants rarely bring ESG cases.

The claim organisation must have objects that cover the interest at stake. Since the Act on the settlement of mass damages in collective actions (Wet afwikkeling massaschade in collectieve actie, WAMCA) entered into force on 1 January 2020, this route is open for damages as well as for injunctions and declaratory relief. The admissibility requirements are demanding, though.

A claim organisation must show:

• 適切な統治機構と監督機関。
• 透明性があり、受け入れられる第三者からの資金提供。
• 活動対象となる集団を十分に代表していること。
• 請求とオランダとの間に十分密接な関係があること。

Collective claims must be entered in the central register for collective actions. Where several organisations bring competing claims about the same event, the court appoints one exclusive representative. These are real filters: a significant share of collective actions is decided on admissibility before the court reaches the substance.

In practice the injunction remains the more effective ESG instrument. An order to stop or start doing something avoids the causation and quantification problems that make collective damages claims for diffuse environmental harm very hard to win. Where damages are claimed, the claimant must still prove causation under Dutch law. The more diffuse the harm, the heavier that burden.

Jurisdiction is a second reason why these cases are filed here. A company with its registered seat in the Netherlands can be sued before the Dutch courts. Claims against foreign group companies have been joined to proceedings against a Dutch parent.

In the Nigerian oil spill litigation, the Court of Appeal in The Hague ruled on 29 January 2021 on the liability of a Nigerian subsidiary (ECLI:NL:GHDHA:2021:132). It also imposed an obligation on the parent side of the group to install a leak detection system. That confirmed that a Dutch anchor defendant can pull foreign conduct into a Dutch courtroom. Group structure is therefore a litigation risk in itself, and worth reviewing alongside それらの組織を運営する取締役の法的責任リスク.

グリーンウォッシングが最も急速に拡大しているESGリスクである理由は？

For most companies the realistic exposure is not a climate injunction but a challenge to what they say about themselves. Dutch law treats misleading sustainability messaging as an unfair commercial practice under articles 6:193a and following BW.

A claim is misleading if it contains inaccurate information. It is also misleading if it is accurate but presented in a way that deceives the average consumer. A material omission counts as well. Under article 6:193j BW, the burden of proving that a factual claim is correct rests on the trader.

Dutch courts already apply this framework to sustainability advertising. On 20 March 2024 the District Court of Amsterdam 航空会社による飛行の持続可能性に関する一連の声明は誤解を招くものであり、したがって違法であるとの判決が下された（ECLI:NL:RBAMS:2024:1512）。これには、オフセットや燃料費の拠出に関するメッセージも含まれていた。この判決は、同社が広告を行うことを禁止するものではなく、広告に根拠を示す必要があるとした。

2026年9月27日から何が変わりますか？

規則はより厳格になった。グリーン移行における消費者の権利強化に関する指令（EU）2024/825は、2026年3月27日までに国内法に移行されなければならず、2026年9月27日から適用される。指令の内容は以下のとおりである。

• 優れた環境性能が実証できない場合、「環境に優しい」や「気候中立」といった一般的な環境に関する主張を禁止する。
• 相殺制度に基づいて、製品が環境への影響が中立、軽減、またはプラスであるという主張を禁止する。
• 認証制度に基づかない、または公的機関によって確立されていないサステナビリティラベルを制限する。

In the Netherlands, the Authority for Consumers and Markets (Autoriteit Consument en Markt, ACM) enforces these rules. The ACM has published guidance on sustainability claims and has previously required companies to amend or withdraw them.

The practical rule is simple. Every environmental claim needs a substantiation file that exists on the day the claim is published, not one assembled after a complaint.

報告義務は、オランダの年次決算法においてどのような位置づけにあるのか？

Sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) is part of the annual accounts, not a separate exercise. The information forms part of the management report (bestuursverslag) governed by Title 9 of Book 2 BW.

The report is prepared on a double materiality basis. It covers both the effect of the world on the company and the effect of the company on the world, and it is subject to external assurance.

The scope and timetable of the CSRD have been amended at European level through the Omnibus I package. After that amendment, EU companies fall in scope with more than 1,000 employees and a net turnover above EUR 450 million. The first question for any company is therefore whether it is still in scope, and from which financial year.

The litigation relevance of reporting is often underestimated. Published sustainability information is evidence. It can be held against the company in an advertising dispute, in a supply contract that warrants compliance, in a tender, and in a tort claim about what the company knew and promised. Companies that describe ambitions in the language of commitments create the benchmark against which their conduct will later be measured.

オムニバスI以降、CSDDDでは何が変わったのか？

CSDDD指令（EU）2024/1760は、2026年2月26日に官報に掲載された最初の包括的指令である指令（EU）2026/470によって大幅に改正されました。最も重要な変更点は3つあります。

EUには現在も民事責任制度は存在するのか？

いいえ。当初の指令では、加盟国に対し、デューデリジェンス義務の不履行によって生じた損害に対する具体的な賠償責任の仕組みを設けることが義務付けられていました。しかし、その制度は廃止され、賠償責任は国内法に委ねられることになりました。したがって、オランダでは、原告は専用の法定訴訟ではなく、民事訴訟法第6条162項および上述の注意義務基準に基づいて訴訟を起こすことになります。

罰金はどれくらいまで高額になり得るのか？

罰金の上限は、全世界の純売上高の3％に引き上げられた。これは、上限が5％を下回ってはならないという従来の規定に代わるものである。

義務はいつ適用されるのか？

Member States must transpose the amended directive by 26 July 2028, and the obligations apply from 26 July 2029. Companies in scope have a longer runway. But the core duty to identify, prevent and mitigate adverse human rights and environmental impacts in their chain of activities, on a risk-based approach, has not disappeared.

Contractual cascading through supplier terms continues in the meantime. That is why many mid-sized Dutch suppliers already face these requirements through their customers rather than through legislation. Our separate guide to 企業サステナビリティに関するデューデリジェンス指令 適用範囲の基準値とデューデリジェンスの手順をより詳細に規定する。

これは取締役にとって何を意味するのでしょうか？

Sustainability decisions are board decisions, and Dutch company law already contains the standards for judging them. Directors are rarely liable personally, but poorly documented decisions increase the risk.

Under article 2:9 BW every director must properly perform the tasks assigned to him or her. Internal liability towards the company arises only where a serious reproach (ernstig verwijt) can be made. Under articles 2:129 and 2:239 BW, the management board is guided by the interests of the company and its business. That is a broader yardstick than shareholder return. It gives a board room to weigh environmental and social consequences without breaching its mandate.

Listed companies also work with the Dutch Corporate Governance Code. The Code puts long-term value creation and sustainability at the centre of the board’s task and works on a comply-or-explain basis. It is not statute, but a departure that is neither applied nor explained is exactly the kind of material a claimant or a works council will use.

企業会議所は関与できるだろうか？

Yes, and this forum is easy to overlook. Under articles 2:344 and following BW, the Enterprise Chamber (Ondernemingskamer) can order an inquiry into the policy and affairs of a company where there are well-founded reasons to doubt sound policy. It can also find mismanagement (wanbeleid).

A board that ignores clearly foreseeable environmental or human rights exposure, or decides without any documented weighing of it, is exposed on that route as much as on a tort claim.

External liability of a director towards a third party is harder to establish. It requires a personal serious reproach against that individual. It is not theoretical, though, where a director personally signed off on statements or decisions known to be unsupportable.

The practical protection is process: documented options, documented advice, and minutes showing that the trade-off was actually made. See also our note on 取締役会の役割と責務.

企業として確認すべき事項は何ですか？

• Check whether you fall within the amended CSRD scope (more than 1,000 employees and net turnover above EUR 450 million) and from which financial year.
• Keep a substantiation file for every public sustainability claim on the day it is published, as Article 6:193j BW puts the burden of proof on you.
• Remove generic green claims and offsetting-based neutrality claims that are banned from 27 September 2026.
• Compare what you have publicly promised with what you actually do; that gap is the core of a conduct claim.
• Make sure reporting, supplier terms, customer warranties and advertising say compatible things.
• Record in board minutes how environmental and human rights risks were weighed (Articles 2:129 and 2:239 BW).

What should you check as a claimant or claim organisation?

• Check that your foundation’s objects cover the interest at stake, as Article 3:305a BW requires.
• Check your governance structure, supervisory body and third-party funding against the WAMCA admissibility requirements.
• Check that the claim has a sufficiently close connection with the Netherlands.
• Formulate a concrete, company-specific order rather than a global reduction target; that is where the Shell claim failed on appeal.
• Register the collective claim in the central register for collective actions.

What can we do for you with ESG litigation?

現場の声を力強いメッセージへ。 顧問弁護士 advise Dutch and international companies on the legal side of ESG, both in advice and in litigation.

• We assess your exposure to a collective action under Article 3:305a BW.
• We review sustainability claims against Articles 6:193a and following BW and the rules applying from 27 September 2026 before you publish them.
• We check whether the CSRD and the amended CSDDD apply to your company and from when.
• We draft supplier terms that deal with contractual due diligence cascading.
• We advise the board on documenting sustainability decisions, and act in Enterprise Chamber inquiry proceedings.

製品概要

• オランダにおけるESGに関する訴訟は、民法第6条162項に規定される注意義務に基づいており、通常は民法第3条305a項に基づく集団訴訟によって執行される。
• 控訴裁判所は、2024年までにシェル社に気候変動対策義務があることを認めたものの、45％削減命令は取り消した。最高裁判所はまだ判決を下していない。
• グリーンウォッシングは最も差し迫ったリスクである。2026年9月27日からは、一般的な環境配慮の主張や、オフセットに基づく中立性の主張は禁止される。
• オムニバスIの後、CSDDDにはEUの民事責任制度はなく、罰金の上限は売上高の3％であり、2029年7月26日から適用される。
• 取締役にとって、意思決定の過程を文書化することは、法的責任や企業法務局の手続きから身を守るための最善策である。

よくある質問