Corporate Sustainability Overview 2026

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This report examines sustainability governance trends among Danish OMXC25 companies, analyzing how European firms are navigating new sustainability regulations while experiencing a regulatory shift toward simplified reporting requirements. The overview explores the implications of recent EU legislative changes, including the Omnibus packages and emerging frameworks for deforestation, forced labor, and sustainable finance disclosure.

Denmark Corporate/Commercial Law

Camilla C. Collet,Christina Rahbek, and Tina Herbing

We are pleased to present the Corporate Sustainability Overview 2026. The overview is our annual benchmark report on key trends related to sustainability governance among Danish OMXC25 companies.

The overview can serve as a benchmarking tool and as inspiration for best practices. In addition, the overview provides a broad introduction to the legal landscape of sustainability and corporate governance, including a status on the EU Omnibus packages, the EU Deforestation Regulation, the EU Forced Labour Regulation, and the proposal for a revision of the Sustainable Finance Disclosure Regulation.

While European companies are facing new topical sustainability-related legislative frameworks, such as the European Deforestation Regulation, the European Forced Labour Regulation, and the Packaging and Packaging Waste Regulation, we have also identified a notable regulatory backdrop. This is marked by the adoption of the Omnibus I Directive, the Stop-the-Clock Directive, and simplification proposals in connection with the SFDR in H1 2026. These measures signal a shift from expanding sustainability legislation, in particular reporting obligations, towards a more focused approach with narrower reporting requirements applying to fewer companies.

At Gorrissen Federspiel, we closely follow the trends within corporate sustainability, including the implications of the EU Omnibus packages and new legal requirements. We are here to assist if you have questions on how to work strategically with sustainability rules and regulations.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.