THE REGULATORY LANDSCAPE
Denmark's CSRD-first sustainability regime.
Denmark has transposed CSRD into national law and applies ESRS as the mandatory standard. ESG Impact helps boards move from scoping to assured disclosure with confidence.
CSRD & ESRS Reporting
Corporate Sustainability Reporting Directive transposed into Danish law — phased application by company size, with ESRS as the mandatory standard.
Double Materiality Assessment
Impact and financial materiality, stakeholder engagement, value-chain coverage and IRO (Impacts, Risks and Opportunities) identification.
Danish Financial Statements Act §99a/§99d
Statutory CSR and gender composition disclosures, integrated with CSRD obligations for large Danish entities.
EU Taxonomy & Limited Assurance
Taxonomy eligibility and alignment KPIs, plus limited assurance on sustainability statements by a registered assurer.
HOW WE HELP
From double materiality to assured ESRS disclosure.
CSRD scoping, phasing and ESRS gap analysis
1.
2.
Double materiality assessment — impact, financial and IROs
3.
Scope 1, 2 and material Scope 3 inventory and value-chain data
4.
EU Taxonomy eligibility and alignment assessment
5.
​Limited assurance readiness and auditor liaison