Published December 4, 2025
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Duurzaamheidsrapportages van de Nederlandse Rijksoverheid – ontwikkelingen van 2023 tot 2024
Authors/Creators
- 1. Nyenrode Business Universiteit, Breukelen, Netherlands
- 2. Unaffiliated, Den Haag, Netherlands
- 3. Nyenrode Business Universiteit, Breukelen, Netherlands|Erasmus Universiteit Rotterdam, Rotterdam, Netherlands
Description
In dit artikel wordt de ontwikkeling van de duurzaamheidsverslaggeving door de Nederlandse Rijksoverheid in de periode 2023–2024 onderzocht. Op basis van tekstanalysesoftware en zoektermen uit de European Sustainability Reporting Standards (ESRS), aangevuld met de conceptstandaarden van de International Public Sector Accounting Standards Board (IPSASB), is een kwantitatieve vergelijking gemaakt met eerdere jaren. De resultaten laten zien dat in 2024 meer gerapporteerd wordt over de meeste duurzaamheidsthema's uit de ESRS. Tegelijkertijd is de versnippering van duurzaamheidsinformatie (rapportagevormen, reikwijdte en kaders) over diverse rapportages onverminderd groot gebleven. De diepgang en reikwijdte van de rapportages blijken in 2024 op dezelfde wijze verbonden te zijn aan de specifieke beleidsvelden van de ministeries als in 2023. Opvallende inhoudelijke verschuivingen ontbreken grotendeels. De veranderde politieke context lijkt nauwelijks invloed te hebben gehad op de rapportages.
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