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.
1. Terminologi og begrebet »bæredygtighedsrapportering«
»Bæredygtighedsrapportering« er et begreb som i tiltagende omfang har vundet indpas i dag, ikke mindst som følge af vedtagelsen af EU's Corporate Sustainbility Reporting Directive (CSRD), 11. EU-Parlamentets og Rådets direktiv af 14. december 2022 om ændring af f ...