Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)
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Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD). / Nielsen, Linda; Mouyal, Lone Wandahl.
In: Nordisk Tidsskrift for Selskabsret, Vol. 2024, No. 1, 2024, p. 11-25.Research output: Contribution to journal › Journal article › Research › peer-review
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TY - JOUR
T1 - Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)
AU - Nielsen, Linda
AU - Mouyal, Lone Wandahl
PY - 2024
Y1 - 2024
N2 - This article addresses the topic of "sustainability reporting" with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.
AB - This article addresses the topic of "sustainability reporting" with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.
KW - Det Juridiske Fakultet
KW - ESG
KW - ESRS
KW - EFRAG
KW - bæredygtighed
KW - bæredygtighedsrapportering
KW - årsregnskabsloven
KW - CSRD
M3 - Tidsskriftartikel
VL - 2024
SP - 11
EP - 25
JO - Nordisk Tidsskrift for Selskabsret
JF - Nordisk Tidsskrift for Selskabsret
SN - 1399-140X
IS - 1
ER -
ID: 385983825