In 2015, the EU Directive on non-financial reporting was implemented in Denmark, which resulted in an update of the CSR requirements (section 99 a) under Danish GAAP. With the new requirements, companies will have to demonstrate deeper commitment and strategic integration of sustainability in their corporate structures and be accountable to a greater extent in respect of reporting responsibilities.
KPMG in Denmark has prepared a CSR publication that elaborates on companies' responsibilities under the updated CSR requirements and provides practical and inspirational examples for companies that are still in doubt as to their CSR reporting responsibilities.
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