{ "family": "ESG-CPG", "jurisdiction": "DK", "country": "Danmark", "language": "da", "last_verified": "2026-08-17", "source_of_record": "ESG-REG-MASTER — GSC reconciled register, 17 Aug 2026 (five inputs reconciled to primary sources)", "rules": [ "HOLD items never ship", "DRAFT items always say DRAFT", "states instruments — name, number, status, dates; does not interpret how they apply", "negative facts (no such mandate) are register entries too" ], "operator": "GreenCore Solutions Corp.", "operator_role": "operator of the scaffolding — not verifier, auditor, rater or certifier", "held_unshipped": [], "blocks": [ { "block": "Horisontalt EU-grundlag", "language": "da", "items": [ { "instrument": "CSRD — Corporate Sustainability Reporting Directive", "reference": "Directive (EU) 2022/2464, as amended by Stop-the-Clock (Dir. (EU) 2025/794) and Omnibus I — Directive (EU) 2026/470 (OJ 26 Feb 2026, in force 18 Mar 2026)", "status": "I kraft. Anvendelsesområde: > 1 000 ansatte OG > 450 mio. 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Formel status: HOLD (kildeverifikation pågår).", "source": "https://www.europarl.europa.eu/legislative-train/theme-a-european-green-deal/file-substantiating-green-claims", "draft": false, "no_mandate": false, "not_law": true, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "REACH", "reference": "Regulation (EC) No 1907/2006", "status": "I kraft.", "source": "https://eur-lex.europa.eu/eli/reg/2006/1907/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "CLP", "reference": "Regulation (EC) No 1272/2008", "status": "I kraft.", "source": "https://eur-lex.europa.eu/eli/reg/2008/1272/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "Right to Repair Directive", "reference": "Directive (EU) 2024/1799", "status": "Nationale regler fra 31. juli 2026.", "source": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "CBAM — Carbon Border Adjustment Mechanism", "reference": "Regulation (EU) 2023/956", "status": "Endelig ordning fra 1. jan. 2026 (input: dåser, folier, lukninger).", "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "EU ETS · ETS2", "reference": "Directive 2003/87/EC · Directive (EU) 2023/959", "status": "ETS2: brændstofleverandører rapporterer 2026, returnerer 2028.", "source": "https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/ets2-buildings-road-transport-and-additional-sectors_en", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "F-gas Regulation", "reference": "Regulation (EU) 2024/573", "status": "I kraft (kølekæder).", "source": "https://eur-lex.europa.eu/eli/reg/2024/573/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "Energy Efficiency Directive (recast)", "reference": "Directive (EU) 2023/1791", "status": "I kraft.", "source": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "ESG Ratings Regulation", "reference": "Regulation (EU) 2024/3005 (OJ L, 12.12.2024)", "status": "Finder anvendelse fra 2. juli 2026; ESMA-tilsyn — ESG-ratingudbydere omfattet, indirekte relevans for CPG.", "source": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-19" } ] }, { "block": "Danmark — nationale instrumenter", "language": "da", "items": [ { "instrument": "Årsregnskabsloven § 99a — bæredygtighedsrapportering (CSRD-gennemførelse)", "reference": "Lov om ændring af årsregnskabsloven m.v. (LOV nr 480 af 02/05/2024)", "status": "Gældende (i kraft 1. juni 2024); tidlig gennemførelse.", "source": "https://www.retsinformation.dk/api/pdf/243150", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" }, { "instrument": "Miljøbeskyttelsesloven + affaldsbekendtgørelser", "reference": "LBK nr 5 af 03/01/2023 (gældende ved opdatering 2026-08-18)", "status": "Gældende.", "source": "https://www.retsinformation.dk/eli/lta/2023/5", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-18" }, { "instrument": "Producentansvar for emballage", "reference": "Bekendtgørelse om emballage (producentansvar)", "status": "Under indfasning omkring PPWR-overgangen; ændringer gælder fra 1. januar 2025.", "source": "https://producentansvar.dk/en/products-and-responsibility/packaging/", "draft": false, "no_mandate": false, "not_law": false, "note_tag": null, "last_verified": "2026-08-17" } ] } ] }