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The Latest

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14 August 2023

New Partners at Moalem Weitemeyer!

25 July 2023

High-end Car Manufacturer found to have engaged in Greenwashing

5 July 2023

Updated Q&A on Pilot Regime for Use of Distributed Ledger Technology on Capital Market Infrastructures

4 July 2023

Amendments to the Danish Investment Screening Act

7 June 2023

The Danish Financial Supervisory Authority expresses Concern over Small Trades

2 June 2023

Pernille Nørkær has been appointed non-governmental advisor to the International Competition Network

22 May 2023

The Corporate Sustainability Reporting Directive and M&A Due Diligence

17 May 2023

Guidelines on Disclosure of Inside Information relating to Changes in Management

16 May 2023

New Ruling by the Eastern High Court of Denmark re. Time-barring of Tenants' Pre-Emption Rights

12 May 2023

The new Rules on Employer's Obligation to inform Employees of the Conditions applicable to the Employment Relationship and certain Working Conditions

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


+45 30 37 96 10

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Thomas Enevoldsen

Senior Associate

+45 30 37 96 88

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