Kromann Reumert Annual review/ESG 2022 Kromann Reumert Annual review/ESG 2022 | Page 35

In 2022 , we assisted several Danish companies with ESG-related advice . Here are some examples :
Advice on ESG
In 2022 , we assisted several Danish companies with ESG-related advice . Here are some examples :

Environmental

• Greenwashing accusations
• Corporate power purchase agreements
• Sustainable financing structures , including sustainability-linked loans and green / social loans
• Sustainable investments , including classification and requirements in the Sustainable Finance Disclosure Regulation ( SFDR ) and the Taxonomy Regulation
• Environmental compliance : Ensuring compliance with environmental regulations , monitoring and reporting greenhouse gas emissions and implementing environmental sustainability measures
• Certifications and standard contracts for ESG-certified construction projects
• Renewables , including development of sustainable energy projects
• Environmental requirements and standards
• Advice on sustainable construction and climate requirements for buildings , including ESG requirements in construction contracts and DGNB certification requirements
• Sustainability reporting , including CSRD

Social

• Diversity and non-discrimination policies combined with relevant incentive models and targets , inter alia to support ESG objectives
• Social compliance : Ensuring compliance with labour law , promoting diversity and inclusion
• Labour and apprenticeship clauses in supply contracts
• Monitoring and reporting on the impact of social initiatives
• Rules and reporting on targets and policy for the under-represented gender in the management
• Human rights / supply chain due diligence and monitoring
• Negotiation of code of conducts in supply contracts , including compliance down the supply chain and remedies for breach

Governance

• ESG in the boardroom – how to get started and what to do ? This includes corporate governance recommendations , rules of procedure for the board of directors , board committees and remuneration policy / remuneration report
• Governance compliance : Ensuring compliance with corporate governance rules and regulations , monitoring and reporting on board composition and structure , and implementing ethical business practices
• KPIs on ESG in incentive programmes
• Identification of business ethics risks ( anti-corruption , anti-money laundering , fair competition , sanctions and export control ), and development / implementation of relevant mitigating measures
• Cybersecurity ( prevention , preparedness , etc .)
• Whistleblower schemes
• Disputes about breach of ESG policies and standards
• ESG due diligence in connection with investments and acquisitions and for sales preparation purposes
• Requirements for suppliers ’ sustainability strategy in supply contracts , including penalty models for GHG emissions
35