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      Environmental, Social, and Governance (ESG) refers to a set of criteria that businesses use to measure and manage their impact on the environment, society and internal governance. These three pillars guide companies in operating sustainably and ethically, ensuring they not only generate profit but also contribute positively to the world around them. From reducing carbon emissions through sustainable energy initiatives to improving labor practices and enhancing corporate transparency, ESG is transforming the way businesses function and how they are perceived by stakeholders.

      Investors, customers, employees, and business partners are paying attention to how companies act on important issues like climate change, diversity, and transparency. A strong ESG approach can help businesses stay competitive, attract talent, and strengthen relationships with stakeholders. In Denmark, where sustainability and social responsibility are priorities in many industries, ESG is becoming an essential part of everyday business decisions.

      Companies that take ESG seriously are often more resilient, better prepared for risk, and more attractive to investors. They might focus on reducing their carbon footprint, improving working conditions across their supply chains, or making sure decision-making processes are transparent and ethical.

      As ESG becomes more important, many organisations are choosing to track and communicate their progress in a structured way. By reporting on ESG, companies can show how they’re contributing to a more sustainable future - from reducing emissions to improving governance and supporting human rights. Whether your organisation is just starting its ESG journey or already preparing for CSRD, clear, consistent reporting is now a business essential.

      Henrik Jürgensen

      Partner, Audit

      KPMG in Denmark


      Our insights on ESG

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      Key areas within ESG

      The Corporate Sustainability Reporting Directive (CSRD) is a key milestone in the EU’s drive toward a sustainable economy, requiring companies to provide detailed, comparable ESG information. With more businesses falling under the scope of CSRD and the European Sustainability Reporting Standards (ESRS), early preparation is essential.

      In February 2025, the European Commission’s Omnibus package proposed streamlining sustainability regulations to reduce complexity and administrative burden. As key highlights, the Commission proposes to reduce the CSRD scope to companies with over 1,000 employees, and either a turnover above EUR 50 million, or a balance sheet total above EUR 25 million. Smaller companies are encouraged to report voluntarily, using the voluntary reporting standard (VSME).

      As a global leader in sustainability reporting with a strong ESG presence in Denmark, we are already helping major Danish companies adapt. Our experts are ready to support you in producing a transparent, credible sustainability report aligned with CSRD requirements. We closely monitor regulatory changes to provide timely, accurate guidance.

      As ESG and non-financial reporting take center stage, the role of audit is more critical than ever. With increasing stakeholder demand for confidence in ESG disclosures, boards and audit committees are focusing on ESG risks and how they are managed.

      ESG assurance requires the same rigor as a financial statement audit, with an emphasis on understanding the connection between financial and non-financial information. ESG assurance providers should have the same deep level of understanding of a company’s business model as is required for an audit of financial information. This can help eliminate redundancy, connect risks to each other, and create cost efficiency — in line with your own ESG reporting journey.

      Our ESG assurance services are designed to support clients in navigating regulatory changes and emerging best practices. We help organizations understand the quality of their non-financial information and ensure compliance with reporting requirements, providing confidence in the disclosures shared with stakeholders.

      As businesses take steps to decarbonise their business and supply chains, it is imperative they consider where rapidly changing tax regulations may impact strategic decisions, as while costs may increase, significant funding opportunities and tax incentives are being offered in the EU and around the world to support the green transition.​ 

      We assist with ESG Reporting, Tax Transparency, Credits, Grants & Incentives, Decarbonisation and Green Taxation. 

      As the drive toward national decarbonisation intensifies, the energy and utilities sector faces growing pressure to deliver green energy solutions—while also managing regulatory shifts, geopolitical uncertainty, evolving consumer demands, and disrupted supply chains. At the same time, ensuring a secure and affordable energy supply remains critical.

      We stay at the forefront of emerging energy trends in Denmark and globally, helping businesses navigate this complex landscape. Whether you're shaping your strategy for the future energy market or responding to upcoming regulatory changes, we’re here to support you.

      Our experts can guide you through strategic decisions in a rapidly evolving market—whether you're looking to buy, sell, fund, or transform your business—to help preserve and grow value.



      How we can help you

      Key elements of the EU Omnibus package

      Get an overview of the proposed changes to the CSRD and CSDDD, as well as the next steps in the legislative process.

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      Our ESG services

      Our services within ESG spans broad from strategy to ESG reporting and assurance.


      Our events

      Throughout the year, we host events covering key aspects of ESG as well as new regulatory requirements. 


      Stay updated on the latest insights

      Our newsletter updates you on all our latest insights about everything from AI to ESG and new transactions in the market. 

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