Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Standard

Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD). / Nielsen, Linda; Mouyal, Lone Wandahl.

I: Nordisk Tidsskrift for Selskabsret, Bind 2024, Nr. 1, 2024, s. 11-25.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Nielsen, L & Mouyal, LW 2024, 'Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)', Nordisk Tidsskrift for Selskabsret, bind 2024, nr. 1, s. 11-25. <https://www-jurabibliotek-dk.ep.fjernadgang.kb.dk/view/journals/nts/2024/1/article-p11.xml>

APA

Nielsen, L., & Mouyal, L. W. (2024). Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD). Nordisk Tidsskrift for Selskabsret, 2024(1), 11-25. https://www-jurabibliotek-dk.ep.fjernadgang.kb.dk/view/journals/nts/2024/1/article-p11.xml

Vancouver

Nielsen L, Mouyal LW. Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD). Nordisk Tidsskrift for Selskabsret. 2024;2024(1):11-25.

Author

Nielsen, Linda ; Mouyal, Lone Wandahl. / Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD). I: Nordisk Tidsskrift for Selskabsret. 2024 ; Bind 2024, Nr. 1. s. 11-25.

Bibtex

@article{b237bb9315fa442eaf59c0586e727959,
title = "Nye regler om b{\ae}redygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)",
abstract = "This article addresses the topic of {"}sustainability reporting{"} with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.",
keywords = "Det Juridiske Fakultet, ESG, ESRS, EFRAG, b{\ae}redygtighed, b{\ae}redygtighedsrapportering, {\aa}rsregnskabsloven, CSRD",
author = "Linda Nielsen and Mouyal, {Lone Wandahl}",
year = "2024",
language = "Dansk",
volume = "2024",
pages = "11--25",
journal = "Nordisk Tidsskrift for Selskabsret",
issn = "1399-140X",
publisher = "Dj{\o}f Forlag",
number = "1",

}

RIS

TY - JOUR

T1 - Nye regler om bæredygtighedsrapportering i EU Corporate Sustainability Reporting Directive (CSRD)

AU - Nielsen, Linda

AU - Mouyal, Lone Wandahl

PY - 2024

Y1 - 2024

N2 - This article addresses the topic of "sustainability reporting" with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.

AB - This article addresses the topic of "sustainability reporting" with a focus on the EU's new Corporate Sustainability Reporting Directive (CSRD) and proposals for future implementation in Danish law. The CSRD brings with it a number of new breakthroughs in relation to sustainability reporting, of which the introduction of the new requirement to conduct a double materiality analysis will be central to the company's handling of the requirements in practice.

KW - Det Juridiske Fakultet

KW - ESG

KW - ESRS

KW - EFRAG

KW - bæredygtighed

KW - bæredygtighedsrapportering

KW - årsregnskabsloven

KW - CSRD

M3 - Tidsskriftartikel

VL - 2024

SP - 11

EP - 25

JO - Nordisk Tidsskrift for Selskabsret

JF - Nordisk Tidsskrift for Selskabsret

SN - 1399-140X

IS - 1

ER -

ID: 385983825