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The Latest

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22 April 2024

The EU Listing Act – A new Chapter for European Capital Markets

22 March 2024

Lennart Meyer Østenfjeld joins as Partner

5 March 2024

Danish Crown – Judgment about Greenwashing

26 February 2024

Distressed M&A - Asset Transfer: A Lifelife for Distressed Companies

13 February 2024

Distressed M&A - Navigating through the Challenges

25 January 2024

New bill with significant changes on the Danish Competition Act in consultation

7 January 2024

Can AI be considered the inventor of a patent?

1 January 2024

Andreas Hvid Clement joins as Partner and Head of Real Estate M&A

19 December 2023

The political Agreement on the EU Artificial Intelligence Act ("the AI Act") and new important Judgments from the CJEU on GDPR Fines and Damages Actions

1 December 2023

Happy Holidays!

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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