Impact and ESG

6 Mar 2026 Impact and ESGUpdates

Publication of Omnibus l

The Omnibus I Directive (Directive 2026/470) was published in the Official Journal of the European Union on 26 February 2026.

CSDDDCSRDSustainability

22 Jan 2026 Impact and ESG

European Parliament approves provisional agreement on the Omnibus package

The Omnibus I simplification package introduces amendments to the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”).

CSDDDCSRDSustainability

22 Jan 2026 Impact and ESG

The Danish FSA publishes observations on sustainability reports

The Danish Financial Supervisory Authority (the “Danish FSA”) published a report evaluating the sustainability reports of 21 financial companies in connection with their annual reports for 2024.

CSRDSustainabilityThe Danish FSA

16 Dec 2025 Impact and ESG

The Danish FSA has aligned its practices with the ESMA guidelines on funds’ names

The Danish FSA has announced that it will adjust its supervisory practices on fund names to align with European guidelines.

SustainabilityThe Danish FSA

3 Dec 2025 Impact and ESG

Invest Europe has published the 2025 ESG reporting template

This voluntary template aims to standardize the collection of data and investor reporting on ESG matters on GP, fund and portfolio company level.

CSRDSFDR

28 Nov 2025 Impact and ESG

SFDR 2.0 proposal

The European Commission has proposed amendments to the SFDR (the “Proposal”), introducing major changes to the current framework.

Disclosure RequirementsSFDRSustainability

13 Nov 2025 Impact and ESG

The Danish FSA publishes report on investigation concerning principal adverse impacts

FSA has looked at how 15 financial market participants have considered principal adverse impacts of their investment decisions on sustainability factors.

SFDRSustainabilityThe Danish FSA

31 Oct 2025 Impact and ESG

Legislative proposal for the Danish implementation of parts of the “stop-the-clock” directive

With Bill No. L 13, companies that have not yet reported under the CSRD rules will be subject to a two-year postponement in the requirements.

Sustainability

16 Oct 2025 Impact and ESG

Changes to financial reports for Danish UCITS

The Danish FSA has submitted a draft executive order amending the executive order on financial reports for Danish UCITS for public consultation.

Danish RegulationSFDRSustainability

16 Oct 2025 Impact and ESG

Annual report on principal adverse impact disclosures

The European Supervisory Authority has published an annual report on principal adverse impact disclosures in accordance with Article 18 of the SFDR.

Disclosure RequirementsSFDRSustainability

16 Oct 2025 Impact and ESG

EU state aid framework enabling support to clean industry

The CISAF aims to facilitate Member States' support for clean technology manufacturing and deployment while ensuring a level playing field across the EU.

Sustainability

22 Sep 2025 Impact and ESG

Non-financial reporting under the EU taxonomy – theme inspection by the Danish FSA for 2024

The Danish FSA has now carried out a follow-up theme inspection of 20 financial companies regarding their reporting in accordance with Article 8 of the Taxonomy Regulation for the 2024 financial year.

Disclosure RequirementsSFDRSustainability

22 Sep 2025 Impact and ESG

Updated Q&A from ESMA on the SFDR and Level 2 Regulation

The Q&A gathers responses from the EU Commission as well as ESAs with the purpose of assisting with clarifying implementation and application of the legislation.

Disclosure RequirementsESMASFDRSustainability

4 Sep 2025 Impact and ESGUpdates

Revised sustainability standards sent for public consultation

The European Financial Reporting Advisory Group (“EFRAG”), published the draft revised European Sustainability Reporting Standards (“ESRS”).

ComplianceCSRDDisclosure RequirementsESRSSFDRSustainability

4 Sep 2025 Impact and ESGUpdates

Measures to simplify the EU Taxonomy adopted

In July, the EU Commission adopted a Delegated Act amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts (the “Delegated Act”).

ComplianceCSRDDisclosure RequirementsESRSSFDRSustainability

3 Sep 2025 Impact and ESGUpdates

Sustainable investments: Requirements and practices

The Danish Financial Supervisory Authority (DFSA) has compiled a report summarizing its recent thematic reviews of sustainable financial products, key legal requirements, and central expectations.

ComplianceCSRDDisclosure RequirementsESRSSFDRSustainability

10 Jul 2025 Impact and ESGUpdates

ESMA Report: Improvements needed in the supervision of sustainability risks and disclosures

The report presents ESMA’s analysis and key findings from the CSA, along with its overall assessment of market participants’ adherence to applicable rules and standards.

ESMASFDRSustainability

12 May 2025 Impact and ESGUpdates

Main recommendations from the report on advancing sustainable finance

The work performed by the Platform on Sustainable Finance has focused on developing technical criteria for new economic activities and reviewing activities included in the Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852.

Sustainability

12 May 2025 Impact and ESGUpdates

Thematic review of engagement information

The Danish Financial Supervisory Authority (the “DFSA”) has conducted a thematic review of six pension companies and investment managers and their engagement information (active ownership).

SFDRSustainability

6 May 2025 Impact and ESGUpdates

An update on the stop-the-clock proposal and the ESRS simplification mandate

On 29 April 2025, a majority of the Danish Parliament agreed on the “stop-the-clock” directive which will go to a formal vote in the fall to adopt the proposal into Danish legislation.

CSDDDCSRDSustainability

24 Apr 2025 Impact and ESGUpdates

The Omnibus Packages – EU postpones reporting obligations and transposition deadlines in the CSRD and CSDDD

In February, the EU unveiled the proposal for the Omnibus Simplification Package (the “Omnibus”), which includes a directive commonly referred to as the “Stop-the-Clock” directive, as it postpones certain reporting obligations and transposition deadlines, which has now been adopted.

CSDDDCSRDSustainability