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

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Abstract

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.
Original languageDanish
JournalNordisk Tidsskrift for Selskabsret
Volume2024
Issue number1
Pages (from-to)11-25
Number of pages15
ISSN1399-140X
Publication statusPublished - 2024

Keywords

  • Faculty of Law

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