CSRD one year on: what Denmark is getting right – and where the cracks are showing
In this second year review of the first 20 Danish CSRD-compliant Sustainability Statements, we wanted to understand how quickly practice is maturing once the initial scramble to comply is over.
The picture that emerges is encouraging: Statements are getting shorter and sharper, General Disclosures have been streamlined, and companies are experimenting more confidently with structure, visualisations and design to make the information accessible for wider audiences. It suggests that, in the right hands, the ESRS framework can support clearer storytelling rather than stifle it.
At the same time, this group exposes some important weaknesses. Inconsistent ESRS signposting, combining or dropping standards without clear explanation, and uneven interpretation and assurance across Europe all risk undermining comparability and creating an uneven playing field.
These choices may seem pragmatic locally, but they make life harder for stakeholders who need to compare performance across markets and over time.
What is striking is how distinct this Danish sample is from many Sustainability Statements elsewhere in Europe, which remain longer, more rigidly structured and more disclosure heavy than communication led. The Danish Statements show that the framework is less rigid than many critics fear, the flex is there, but that this flexibility comes with real responsibility to embed communication enhancements while tightening discipline around structure, labelling, scope and assurance.
Read the full publication here.
Whether you’re preparing your first CSRD-compliant report or refining your existing disclosures, now is the time to act.
Get in touch to talk about your current reporting needs and discover how we can help you meet and exceed CSRD requirements. Speak to our Senior Growth Manager, Bob, at bcrosbie-dawson@blacksun-global.com.
Black Sun Global is a stakeholder advisory and engagement agency that's been driving transformation and positive change for ambitious brands for more than 20 years. With deep expertise in disclosure and reporting, ESG, sustainability, and digital engagement, we reshape how organisations connect with customers, investors, employees, and the wider world.
We are trusted partners to some of the most influential global organisations, sparking innovation and sustainable performance through our strategic insights, partnerships, and proprietary technologies.
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