Bæredygtighedsrapporteringens retlige ramme: en gordisk knude
Oversat titel
The legal framework for sustainability reporting: a Gordian knot
Forfattere
Semester
4. semester
Uddannelse
Udgivelsesår
2025
Afleveret
2025-05-14
Antal sider
64
Abstract
This master’s thesis examines the complexity of the regulatory construction of sustainability reporting in the EU, and how this affects Danish companies’ competitiveness in a global mar-ket. The thesis utilizes a doctrinal legal method to shed light on the implementation of the ESG-agenda in the EU regulation, as a result of international commitments. With a scope of large undertakings in non-sector specific markets, the research focuses on an environmental and gov-ernance aspect in these companies’ business models. The purpose is to examine the regulatory obligations imposed on large Danish undertakings by the Corporate Sustainability Reporting Directive. Including identification of potential pitfalls, the companies should be aware of and how to address such challenges. The analysis shows that the regulatory framework is a Gordian knot. It is too complex for companies to comprehend and ensure that they manage to fulfill every obligation without it be-ing too costly or affecting their competitiveness. Since the legal obligation to implement measures in regard to sustainable development is im-posed on the union companies, the regulatory construct of sustainability reporting should un-dergo a deregulatory process. This is to be done with the purpose of simplifying the reporting obligations and to support further sustainable development.
Emneord