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