Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)
Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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.
Originalsprog | Dansk |
---|---|
Tidsskrift | Nordisk Tidsskrift for Selskabsret |
Vol/bind | 2024 |
Udgave nummer | 1 |
Sider (fra-til) | 11-25 |
Antal sider | 15 |
ISSN | 1399-140X |
Status | Udgivet - 2024 |
- Det Juridiske Fakultet - ESG, ESRS, EFRAG, bæredygtighed, bæredygtighedsrapportering, årsregnskabsloven, CSRD
Forskningsområder
Links
- https://www-jurabibliotek-dk.ep.fjernadgang.kb.dk/view/journals/nts/2024/1/article-p11.xml
Forlagets udgivne version
ID: 385983825