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The Latest

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9 April 2025

Generationsskifte af ejendomsvirksomheder

1 April 2025

Esben Kjær joins as Partner at Moalem Weitemeyer

21 March 2025

Moalem Weitemeyer's Annual Report 2024

6 March 2025

Danish Supreme Court Ruling on the Transition to the New Danish Stock Option Act

25 February 2025

The EU Commission now calls on member states to review outbound investments

19 February 2025

Denmark: A Fast-Growing Market For Data Centers

13 February 2025

Moalem Weitemeyer has been ranked in Chambers Global 2025

21 January 2025

Navigating Legal Compliance in the Defence Sector: Key Permits and Approvals

10 January 2025

Moalem Weitemeyer makes the biggest leap in the Nordic League Tables and achieves the No. 1 ranking among Danish law firms.

7 January 2025

New Recommendations On Foundation Governance

22 May 2023

The Corporate Sustainability Reporting Directive and M&A Due Diligence

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The Corporate Sustainability Reporting Directive (CSRD) mandates enterprises to report on sustainability efforts under the reporting framework of the European Sustainability Reporting Standards (ESRS). In Denmark, this entails that more companies than previously must report on ESG and that the reporting requirements are stricter and more detailed. The CSRD must be implemented into national law during 2023 and apply to fiscal years starting on or after 1 January 2024 for large public-interest companies as well as banks and insurance companies (which are already subject to the Non-Financial Reporting Directive (NFRD)) and during 2025-2028 for certain other enterprises.

In this insight, we review the main impact areas of the CSRD and the ESRS in contractual frameworks and what to consider in an M&A due diligence process in this regard.

Dan Moalem

Partner

+45 30 37 96 10

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Thomas Enevoldsen

Senior Associate

+45 30 37 96 88

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