Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)

This article addresses the topic of "sustainability reporting" with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.