Guidelines on consolidated sustainability reporting expanded
Published 25 October 2024
Category: Impact and ESG
The Danish Business Authority has expanded their Guidelines on consolidated sustainability reporting (in Danish) with an updated version 2 (version 2).
The first version of the Guidelines on consolidated sustainability reporting was published in August 2024 with the purpose of providing guidance to group companies preparing consolidated financial statements and which are subject to sustainability reporting in connection with the Corporate Sustainability Reporting Directive (CSRD). The Guidelines clarifies the specific rules and exceptions when preparing consolidated sustainability reporting.
The updated version includes two new sections. These sections provide information on whether it is possible to prepare voluntary consolidated sustainability reporting and the scope of sustainability reporting.
Tags: CSRDSustainability
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