The ACM has allowed Dutch banks to collaborate on their sustainability reports to improve comparability, without foreseeing any negative consequences such as price increases or quality reductions. The collaboration, initiated by the Dutch Banking Association (NVB), focuses on explaining sustainability criteria like ESG factors in sectors such as transport, agriculture, and real estate.

Under the Corporate Sustainability Reporting Directive (CSRD), businesses are increasingly required to report on their environmental, social, and governance impacts. However, interpreting these criteria and determining suitable calculation methods and data sources can be challenging. The ACM's informal assessment found no objections to the banks' collaboration, which is voluntary and based on objective sources to ensure transparency.

ACM aims to facilitate the transition to a more sustainable economy by allowing competitors to collaborate for sustainability objectives. By overseeing sustainability claims and promoting consumer confidence in making sustainable choices, ACM supports businesses in their sustainability efforts and protects them from unfair competition.