Sustainability, CSR and environment
Sustainability reporting, the taxonomy, value chain due diligence, green marketing, environmental permits, self-monitoring and producer responsibility. The texts that decide what a business must measure, publish and monitor across its value chain.
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Acts
Questions
What does double materiality mean in Danish sustainability reporting?Danish Financial Statements Act, sections 99a and 99b, read with Directive (EU) 2022/2464 (CSRD) and ESRS 1 section 3, Annex I to Delegated Regulation (EU) 2023/2772Which EU taxonomy figures must a Danish undertaking publish?Regulation (EU) 2020/852 Article 8 and Delegated Regulation (EU) 2021/2178 Articles 8 and 10What due diligence duties apply in the value chain for Danish companies?Directive (EU) 2024/1760 Articles 5 to 16, read with section 99a of the Danish Financial Statements ActWhen is a green claim lawful in Danish marketing?Danish Marketing Practices Act, sections 3, 5, 6 and 13When does an activity require an environmental permit in Denmark?Danish Environmental Protection Act, chapter 5, sections 33 and 34What must a company's environmental self-monitoring cover?Danish Environmental Protection Act, sections 72 and 73What producer responsibility applies to packaging in Denmark?Danish Environmental Protection Act, section 9j, read with the packaging order and Article 7 of Directive 94/62/EC
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.