Preparing for CSRD

The non-financial information in this annual report has been prepared in accordance with the GRI Standards. NS is part of the second wave of companies to start reporting under the Corporate Sustainability Reporting Directive (CSRD) and is preparing to report in line with the obligations under the CSRD. The CSRD project group was launched in 2023 and reports periodically to the Executive Board and the Supervisory Board. In this annual report, these preparations are visible in areas such as NS's material themes and CO₂ emissions. 

NS has applied the concept of 'double materiality' to determine its material themes since 2022. The double materiality assessment has been carried out again by the project group based on the requirements under the CSRD and will be completed in 2025. The Executive Board and Supervisory Board have been extensively included in the preliminary and subsequent results of the materiality assessment. This annual report also reports NS's indirect CO₂ emissions in the chain ('scope 3' emissions) for the first time. These are the emissions generated by the activities of chain parties as a result of NS’s operations, e.g. in the manufacture of trains or building materials for station renovations. Scope 3 also includes emissions from our passengers' transport before and after their train journey.

On 26 February 2025, the European Commission published the 'Omnibus Simplification Package', which includes a proposal to delay the reporting requirement for the second wave of companies by two years. NS is following developments in relation to the Omnibus proposals and will carefully consider what these proposals mean for the planning of CSRD implementation at NS.