Netherlands

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

A Dutch appellate court ruling reinforces strict procedural requirements for employers when employees report sick. Employers cannot independently assess or reject sick reports without consulting occupational physicians, and failure to do so before disciplinary action violates Dutch employment law. This establishes clear compliance requirements for sick leave management and employee protections.