Mazanti Pulse
Delivering news, insights and free legal documents to players in the Danish venture capital and private equity industry.
The revised European Sustainability Reporting Standards and the voluntary reporting standards are now final
The revised standards will take effect for financial years starting on or after 1 January 2027, with the first reports under the revised regime expected in 2028.
ComplianceCSRDDisclosure RequirementsESRSSustainabilitySFDR 2.0 – ECON agrees negotiating position with stricter fossil fuel test
On 10 September 2026, the European Parliament’s Committee on Economic and Monetary Affairs (“ECON”) voted on its negotiating position on the proposed amendments to the SFDR.
Disclosure RequirementsSFDRSustainability
New AML Act Amendments Extend Obligations for Danish Fund Managers
On 8 September 2026, the Danish Parliament adopted amendments to the Danish Anti-Money Laundering Act, extending the risk assessment, the requirements for written policies, procedures and controls, and the group of entities required to have these tested.
AIFMDComplianceDanishKYC / AMLPRIIP KIDS: Increased Focus on Procedures and Controls
In August 2026, the Danish Financial Supervisory Authority published four inspection reports on fund managers' procedures for preparing and reviewing PRIIP KIDs, together with an updated set of Q&As.
KID / PRIIPSThe Danish FSAProposal on Danish implementation of the amendments to CSRD
On 2 July 2026, the Danish Business Authority submitted a draft bill implementing the amendments to the CSRD into Danish law for public consultation.
ComplianceCSDDDCSRDDanish RegulationSustainabilityESMA Launches Consultation Paper on selected KPIs under the Delegated Act under the Taxonomy Regulation
The consultation primarily focuses on the following three main topics: Revision of the OpEx KPI, Voluntary use of OpEx KPI by financial undertakings, and Group Taxonomy reporting.
ComplianceCSRDDisclosure RequirementsESRSSFDRSustainabilityEuropean Commission adopts final revised ESRS and voluntary sustainability reporting standards
The European Commission has adopted the final revised ESRS applicable to companies subject to the EU’s mandatory Corporate Sustainability Reporting Directive (“CSRD”) and a voluntary reporting standard for smaller companies.
ComplianceCSRDDisclosure RequirementsESRSSustainabilityImpact & ESG
The Omnibus package and its impact on EU’s ESG regulation
Yesterday, the European Commission revealed the proposal for the Omnibus Simplification Package.
CSDDDCSRDDisclosure RequirementsSustainabilityEU Competitiveness Compass – ESG takeaways
29 January 2025, the EU Commission published its Competitiveness Compass which sets out a compass that will guide the work in the coming five years and lists priority actions to reignite economic dynamics in Europe, according to the communication.
CSDDDCSRDDisclosure RequirementsSFDRSustainabilityThe Omnibus Simplification Package and how it may impact EU’s ESG regulation
In the end of 2024, the European Commission President Ursula von der Leyen indicated that existing and future EU ESG reporting obligations may be consolidated into an “omnibus” regulation with the purpose of reducing reporting requirements.
CSRDDisclosure RequirementsSustainability
