The introduction of the Corporate Sustainability Reporting Directive (CSRD) has triggered increased transparency and structure around sustainability reporting on Environmental, Social and Governance (ESG) across European companies. This ambitious regulation has demanded companies to disclose comprehensive sustainability information in a new reporting framework, transforming corporate transparency expectations of sustainability reporting to a new level. Despite the latest Omnibus proposal to reduce regulatory requirements, for especially larger private companies, Denmark led the way with timely adoption of the CSRD regulation. This left Danish companies with a huge challenge to overcome a complex and demanding reporting framework within a very short timeframe to prepare.
On this basis, it is a huge accomplishment that the majority of the first CSRD reports published on the SRN report archive during January and February where Danish listed companies. This clearly shows that the biggest companies in Denmark has taken their responsibility to report on sustainability reporting and set the standard for CSRD reporting across Europe.
KPMG has in collaboration with our partner Evolve performed an initial AI-based CSRD compliance benchmark analysis to assess the compliance level of the Danish C25 companies, which has published its first ever CSRD report in early 2025. The compliance benchmark analysis compares all CSRD reports against the ESRS disclosure requirements at metric level to assess the compliance level in four buckets 1) not disclosed, 2) limited compliant, 3) fairly compliant with improvements needed and 4) high level of compliance. The structured compliance scoring also provides us with the adequate detail to benchmark all CSRD reports at metric level.
Read the report below to get all the insights.
