Page 3 About the report DEIF´s 2024 report includes both the financial and sustainability statements of DEIF. The report reflects our preparations to comply with the EU Corporate Sustainability Reporting Directive (CSRD) and the underlying European Sustainability Reporting Standards (ESRS). Despite the reduced EU demand for reporting (proposed “Omnibus” changes), DEIF has chosen to continue the preparation for CSRD-compliant reporting because we see this as a good tool to integrate the sustainability topics into the core of the company. We will use CSRD strategically - not just as a mere reporting tool. The sustainability statement has been structured into Environment (E), Social (S), and Governance (G) and the underlying sub-topics according to most of the ESRS standards, even though the sub-sections do not fully reflect the content of the topical standards.* Furthermore, our statutory corporate governance report has been incorporated into the governance section of the annual report. The management review and sustainability statement make up the statutory statements on § 99a in the Danish Financial Statement Act (Årsregnskabsloven). *Sections on ESRS E2, E3, and S4 have been omitted as separate sections in its entirety as DEIF’s reporting obligations will not commence until the reporting on the financial year 2025 (pending approval of Omnibus “stop-the-clock” proposal by the EU Parliament). The 2024 report was prepared to align with the format and the General Disclosure Requirements of ESRS 1 and 2 where possible, however, it is not yet fully compliant with the directive.
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