This special edition of the State of Insurers publication series provides an analysis and comparison of the primary Environmental, Social, and Governance (ESG) disclosures reported by four Dutch insurers. The publication highlights the opportunities and challenges these insurers face and offer insights into how they navigate the increasingly complex ESG landscape. As sustainability reporting, including climate-related disclosures, continues to evolve and be formalised, it remains a priority for insurance companies. In the Netherlands, insurance companies recognise the importance of integrating ESG considerations into their business strategies and reporting frameworks. This shift is driven by regulatory pressures, heightened stakeholder expectations, and the recognition of the impact of ESG factors on long-term financial performance and risk management.