Here are some quick takeaways from Denmark.
• Pandora has assessed Governance as non-material and has completely omitted this section from its report. A Swedish observation, however, is that companies often report on rudimentary topics even if they are not classified as material for various reasons.
• Vestas reports on two company-specific disclosures: Transparent tax and Cybersecurity risks. Check it out if you’re looking for benchmarks for your company’s company-specific reporting.
• Maersk has created its own version of the Statement on Due Diligence and does not use the GOV-4 table—which is optional (”may”)—but we see that many other companies choose to include it.
It’s fascinating to see how companies with finalized reports have approached the different reporting sections. Now, we eagerly await what the Omnibus will bring!
Année is currently supporting several companies with their sustainability reporting. Whether you’re looking for a deep dive into sustainability reporting or just a few quick and valuable insights, you are welcome to contact Jessica Feinbaum, Senior consultant and sustainability advisor at Année Advisory.
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Early ESRS Adopters: Insights from Denmark
Exciting times in corporate reporting! While Swedish companies are working hard to take their first steps in ESRS reporting, we are now seeing the first full-fledged reports from our neighboring countries.
"Denmark – known for its delicious smørrebrød, its friendly people, and its ambitious approach to CSRD reporting.”
