Registration of “sustainability auditors” is now possible
Published 19 August 2024
Category: Impact and ESG
On 1 June 2024, the new rules on requirements to companies’ sustainability reporting (entailed by CSRD) entered into force. It is now possible for companies to register their sustainability auditor (statutory auditors qualifying also for the assurance of sustainability reporting) in the system of the Danish Business Authority.
Companies obligated to publish sustainability reports under CSRD need to appoint a sustainability auditor at a (extraordinary) general meeting. Companies which already have appointed a sustainability auditor at a general meeting must register such auditor before 1 October 2024. For everyone else, the usual two-week deadline for registration after adoption applies. Companies subject to CSRD from 2025 or later should appoint a sustainability auditor at the next annual general meeting.
You can read our previous update on the Danish implementation of CSRD here.
The update and guidance (in Danish) from the Danish Business Authority to register the sustainability auditor can be assessed here.
Tags: CSRDSustainability
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