Bill: Fewer companies must produce a sustainability report
Official title (in Danish): Forslag til lov om ændring af årsregnskabsloven, lov om uafhængige erklæringsudbydere vedrørende bæredygtighedsrapportering, selskabsloven og revisorloven. (Gennemførelse af EU-direktiv om forenkling af krav til virksomheders bæredygtighedsrapportering)
In short
Reading time: 1 min- What is proposed:
- The bill sets out that only the largest companies must produce a sustainability report in their annual report.
- Today the requirement applies to all large companies and all listed companies, except listed micro-companies.
- Who would be affected: Large and listed companies, smaller companies in their value chain, and certain auditors.
- When: The bill has not been passed yet.
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.
If the bill is passed:
- Only large companies with a net turnover of over DKK 3,530 million and more than 1,000 full-time employees (for two years in a row) must produce a sustainability report. The special Danish requirements to account for social responsibility and data ethics are repealed (that a rule stops applying), so companies will no longer have to report on them in the management review (the requirement on data ethics is repealed, and the requirement to supplement with information on environmental and personnel matters continues to apply to large companies that do not produce a sustainability report).
- Smaller companies in the value chain of large companies must not face disproportionate difficulty in responding to requests for information from large companies.
- Certain auditors may deposit (set aside) their approval to issue statements on sustainability reporting and later have it reinstated.
Sources and original
Read the official text (in Danish) →
Source: the Danish Parliament (ft.dk)
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Forslaget skal gennemføre dele af Europa-Kommissionens første forenklingspakke med det formål at styrke virksomhedernes konkurrenceevne og samtidig fastholde gennemsigtighed om virksomhedernes bæredygtighedsforhold. Forslaget indebærer, at rapporteringskravene i højere grad målrettes de største virksomheder, som vurderes at have størst indflydelse på bæredygtighed, mens mindre virksomheder i højere grad skærmes mod omfattende informationskrav. Derudover foreslås øget fleksibilitet for visse holdingvirksomheder og erhvervsdrivende fonde for at sikre mere proportionale rapporteringskrav og administrativ kontinuitet. Forslaget ophæver også nationale særkrav om redegørelse for samfundsansvar og dataetik, så danske virksomheder stilles på samme vilkår som virksomheder i øvrige EU-lande. Det foreslås, at loven træder i kraft den 1. januar 2027.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
How to read the timeline
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- Square: the case ended here, e.g. because the bill was rejected or withdrawn.
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- Introduced · 7 October 2026Status in the Danish Parliament: Fremsat
- 1. beh./Henvist til udvalg · 23 October 2026Status in the Danish Parliament: 1. beh./Henvist til udvalg
- PassedAwaiting the Danish Parliament
- Enters into forceThe date is not known yet