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 language | Danish |
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Journal | Nordisk Tidsskrift for Selskabsret |
Volume | 2024 |
Issue number | 1 |
Pages (from-to) | 11-25 |
Number of pages | 15 |
ISSN | 1399-140X |
Publication status | Published - 2024 |
Keywords
- Faculty of Law