A&R Talk #45 – Dutch GAAP developments 2025 – SBR and sustainability reporting

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Artificial intelligence Audit & Assurance Cloud Consulting Corporate Governance Country Desks Deals Forensic Services Legal Business Solutions Managed Services PwC's Academy Reinvention Sustainability Tax Tech alliances Workforce

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Artificial intelligence

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Cloud

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Reinvention

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Sustainability

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Tax

2026 Tax Plan Connected Tax Compliance Corporate tax Corporate tax governance Deals Tax Services Digital Transformation Services Dispute resolution and arbitration EU Direct Tax Indirect Taxes Managing tax and energy transition Qualified Intermediary Reframing tax Tax, Reporting and Strategy Taxation of the digital economy Tax Function of the Future Transfer Pricing

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Tech alliances

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Workforce

Employment Law and HR Employment Tax & Payroll Executive Reward HR transformation Pensions People Analytics People in deals Skills based organisations

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Make it happen with PwC

2026 Tax Plan

Doing Business in the Netherlands 2025

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AgriFood Automotive Banking Business and professional services Chemical sector Consumer Markets Critical Infrastructure Energie, Utilities & Resources Engineering and construction Entertainment & Media Family Business Financial sector Industrial manufacturing Insurers Investment management Pension sector Pharma & Life Sciences Private Equity Public Sector Real Estate Retail & consumer Technology Telecom Transport & Logistics

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AgriFood

10 changes in food Food Fraud Introducing the return on experience Sustainability

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Automotive

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Banking

Basel IV Data Analytics Finance & Risk MiFID II Onboarding PSD2 SEPA Smart Close

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Business and professional services

Compliance and data analytics Culture, behaviour & leadership Digital transformation Mergers and acquisitions

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Chemical sector

Cybercrime Mergers & acquisitions Sustainability

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Consumer Markets

Agrifood Retail & Consumer Transport & Logistics

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Critical Infrastructure

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Energie, Utilities & Resources

Chemicals Energy transition Grid operators Oil & gas Renewables

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Engineering and construction

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Entertainment & Media

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Family Business

Follow-up and NextGen Governance and values MyFinance Ownership strategy Private wealth Qualified employees

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Financial sector

Asset & Wealth Management Banking Insurers Real Estate Risk & Regulation Sustainable finance

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Industrial manufacturing

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Insurers

Cybercrime in insurance Digital IFRS17 In control InsurTech New Risks Profitability Solvency II

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Investment management

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Pension sector

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Pharma & Life Sciences

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Private Equity

Deals execution Environmental, Social & Governance (ESG) Fund structuring Realizing value from private equity portfolio

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Public Sector

Central government Civil Society Organisations Education Healthcare Housing corporations in control Local government

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Real Estate

Advisory Real estate valuations Strategy Transaction services

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Retail & consumer

Deals in Retail & Consumer

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Technology

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Telecom

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Transport & Logistics

CO2 compliance Customs & export controls Digital transformation Innovation & growth International mobility Shipping & tax relief schemes

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M&A Outlook 2026

Retail Monitor 2026

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Business climate Cyber security Data Economic resilience Future of Finance Geopolitics Our Chief Economist office Pensions Risk & regulation Sustainability The future of work Transformation Value creation Value in motion

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Business climate

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Cyber security

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Data

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Economic resilience

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Future of Finance

People Performance Process

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Geopolitics

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Our Chief Economist office

ADAPT Megatrends

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Pensions

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Risk & regulation

Conduct Risk ESG Risk and Regulatory Management Financial Economic Crime Operational Resilience Risk & Compliance Transformation Wet weerbaarheid kritieke entiteiten (Wwke)

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Sustainability

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The future of work

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Transformation

Artificial intelligence Cloud Customer transformation Experience Center Flourishing in a Platform Economy

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Value creation

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Value in motion

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Value in motion

PwC's 29th CEO Survey

Our organisation

Alumni Annual report and Transparency report Board of Management Careers Codes of Conduct and Reporting & Whistleblowing Procedure Contact Corporate Sustainability Diversity Events Governance Line of Service Boards Our global network Our legal structure Public & Regulatory Affairs Purpose and values PwC Europe So you can Sponsoring Supervisory board Tax Strategy PwC Netherlands

Our organisation

Alumni

Our organisation

Annual report and Transparency report

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Board of Management

Our organisation

Careers

Our organisation

Codes of Conduct and Reporting & Whistleblowing Procedure

Our organisation

Contact

Quote request Mutation of data Sponsorship request Questions about PwC invoice General Data Protection Regulation Questions about applications or internships Other questions

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Corporate Sustainability

Sustainable Development Goals Our Community Program Our Net Zero ambition Partnerships Sustainability VR Experience

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Diversity

Gender Cultural LHBTIQ+ (dis)Ability

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Events

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Governance

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Line of Service Boards

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Our global network

Our organisation

Our legal structure

Our organisation

Public & Regulatory Affairs

Our organisation

Purpose and values

Our organisation

PwC Europe

Our organisation

So you can

Our organisation

Sponsoring

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Supervisory board

Our organisation

Tax Strategy PwC Netherlands

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Make it happen with PwC

Annual report 2024/2025

Committing to Net Zero by 2030

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Job opportunities Events Traineeships Our People Working at PwC

Careers

Job opportunities

All vacancies Audit & Assurance Consulting Cyber Security Data & Analytics ESG Internal Firm Services Legal M&A (Financial & Strategy Consulting) People & Organisation Tax Technology Consulting

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Events

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Traineeships

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Our People

Careers

Working at PwC

Application procedure Corporate Sustainability Diversity & Inclusion Purpose and values Why working at PwC Your colleagues

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