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Sustainability Overview 2023

13 October 2023

We are pleased to present the Corporate Sustainability Overview 2023 – the annual benchmark report on key trends related to sustainability governance and reporting of Danish OMXC25 companies.

In this year’s overview, we have expanded our analysis to include also benchmarks on the trend “ESG activism” at annual general meetings, including whether ESG-related proposals were presented at the annual general meeting, and whether the presentation of the candidates for the board of directors at the annual general meeting included ESG matters. We have also included an analysis related to remuneration of KPIs related to sustainability.

The overview can be used as a benchmarking instrument and can serve as inspiration for best practices. In addition, the overview provides an introduction to the legal landscape of sustainability reporting and corporate governance, including current and upcoming requirements.

The focus on sustainability is not just a preference from stakeholders; since the release of our Sustainability Overview 2022, the Corporate Sustainability Reporting Directive (“CSRD”) has been adopted by the EU. The CSRD and the underlying mandatory reporting standards (European Sustainability Reporting Standards or “ESRS”) will have a massive impact on sustainability reporting and will lead to significant changes to the corporate sustainability agenda.

Danish enterprises are aware of the sustainability agenda, the existing and upcoming legislation and the increasing stakeholder focus and are preparing for the new requirements, which we are monitoring closely.

Gorrissen Federspiel closely follows the development in the area of corporate sustainability, including the new requirements soon to be implemented into Danish legislation as a result of the CSRD. We assist our clients in complying with the applicable rules and regulations.

You can access the publication via the link below.

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