On 29 November, 2019, NLD GVT, NLD SJ said most of law will be in force on 1 December 2019.
- From date of implementation, a remuneration report for the 2019 financial year must be prepared for the first time in 2020 and submitted to the General Meeting, even if no new remuneration policy has been adopted in accordance with the implementation act.
- EU still working on non-binding guidelines on the content and structure of the report.
- Transposes SRD into Dutch law in order to increase shareholder involvement in listed companies and improve transparency of institutional investors and listed companies.
- Parts of the implementation act that are aimed at introducing rules on identification of shareholders, transfer of information and facilitating exercise of shareholders rights will not enter into force on 1 December 2019, but in accordance with SRD on 3 September 2020.