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The Latest

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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

10 May 2023

New Property Tax Act coming soon

9 May 2023

New Guidance from the Danish Business Authority on Companies’ Indemnification of Management and Board

1 May 2023

Simplification of EU Merger Control Filing Procedures

25 April 2023

Member States Access of Blocking Foreign Investments

17 April 2023

Pilot Regime for use of Distributed Ledger Technology in Capital Market Infrastructures

14 April 2023

New Rules on Sexual Harassment

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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