Sustainability reporting postponed by two years
Official title (in Danish): Lov om ændring af årsregnskabsloven, lov om finansiel virksomhed, lov om forsikringsvirksomhed og lov om fondsmæglerselskaber og investeringsservice og -aktiviteter (Udskydelse af virksomheders pligt til rapportering om bæredygtighed og afregistrering af revisorer eller uafhængige erklæringsudbydere vedrørende bæredygtighedsrapportering)
In short
Reading time: 1 min- What changes:
- The act postpones when certain companies must begin reporting on sustainability, to financial years from 2027 or 2028.
- It also allows an already chosen auditor (or independent assurance provider) to be deregistered without a separate decision, but only if the deregistration takes place no later than the next ordinary general meeting or similar meeting.
- Who: Large companies in reporting class C and large companies in class D with no more than 500 full-time employees must report from 2027. Small and medium-sized companies in class D (the listed ones) must only report from financial years beginning in 2028 or later. Companies with more than 500 employees in the first wave are not affected.
- When: The Act entered into force on 31 December 2025. Some parts entered into force on 26 February 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget udskyder tidspunktet for, hvornår virksomheder skal begynde at rapportere om bæredygtighed med 2 år. Det betyder, at store virksomheder i regnskabsklasse C, store børsnoterede virksomheder og statslige aktieselskaber med 500 ansatte eller derunder først skal rapportere fra regnskabsår, der starter i 2027 eller senere, mens børsnoterede SMV’er (undtagen mikrovirksomheder) omfattes fra regnskabsår, der starter i 2028 eller senere. Samtidig indføres en overgangsbestemmelse for afregistrering af bæredygtighedsrevisorer uden krav om særskilt generalforsamlingsbeslutning eller yderligere dokumentation. Lovforslaget implementerer den første del af Europa-Kommissionens simplificeringspakke og skal reducere administrative byrder og styrke konkurrenceevnen. Lovforslaget gennemfører »Aftale mellem regeringen (Socialdemokratiet, Venstre og Moderaterne), Liberal Alliance, Det Konservative Folkeparti, Dansk Folkeparti og Radikale Venstre om udskydelse af bæredygtighedsrapportering i to år for visse virksomheder«. Loven foreslås at træde i kraft den 31. december 2025.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 8 October 2025Status in the Danish Parliament: Fremsat
- Passed · 2 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 16 December 2025Status in the Danish Parliament: Stadfæstet
- Date to be set later · 17 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 31 December 2025Status in the Danish Parliament: Stadfæstet
- Fully in force · 26 February 2026Status in the Danish Parliament: Stadfæstet