The annual report is the most important source of information for investors, lenders, and analysts. The historical information in the annual report offers an overview of and insight into the company’s finances, performance, and direction. The key figures provide an efficient and fast overview.

Adding the ESG key figure overview to the traditional financial overview will give analysts and investors a better foundation to assess whether the company’s value creation takes place on a sustainable basis. The actual level and development of ESG data can help to shed light on the extent to which the companies are future-proof and how robust they are to future changes in framework conditions.

Data about employee turnover, for example, shows a company’s ability to retain staff and thus knowledge and abilities – an important element in its future performance. Similarly, factors like CO2 emissions, water consumption, and gender pay ratio can impact the company’s performance 🌱.

For a long time, there has been a broad legislative framework for reporting on social responsibility and ESG issues. That is changing now. A new EU Corporate Sustainability Reporting Directive (CSRD) is underway. Large companies are required to comply with EU standards for ESG data within a few years. Later on, the scope may be extended to include listed SMEs or to affect SMEs indirectly.

This raises the question of whether it is worthwhile to start reporting ESG key figures now. The answer is: yes! The forthcoming EU standards will be based on existing international standards, from which the 15 ESG key figures in this publication have been selected. Although adjustments to the formulas may occur, you can calmly and advantageously get ahead of the development ⭐️.

The resources are taken from www.fsr.dk/

To read more about the report, select the Danish/English versions below to download the full PDF 📥.