On May 9, DEN GVT issued order for sustainability reporting providers.
DEN GVT issued executive order no. 444 of May 5, 2025 on requirements for accreditation of independent assurance providers regarding sustainability reporting.
Per section 5(3)-(5) Act no. 52 of Jan. 28, 2025 on independent assurance providers.
Follows Jan. 9, DEN CRG issued draft sustainability reporting proposals, see #239597.
Provisions
Validation and verification of companies' sustainability reporting must be carried out as accredited validation and verification by a validation and verification body accredited in accordance with ISO 17029 and ISO 14065 for validation and verification.
In accordance with the Act on independent assurance providers regarding sustainability reporting and rules laid down pursuant to the act.
Effectiveness
Executive order enters into force on May 15, 2025.
In May 2025, DEN GVT issued ESG reporting verifier statements order, see #254161.
Regulators
DEN GVT
Entity Types
Auditor; Corp
Reference
OG 5/9/2025; BEK 444, 05/05/2025; CSRD Dir 2022/2464; Dir 2023/2775;ESG
