Denmark

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

Denmark has released a draft bill to implement the EU Pay Transparency Directive with key adjustments, including extending reporting requirements to companies with 50-99 employees under certain conditions and delaying implementation to 2027. The bill replaces the current DISCO code-based system with more flexible equal work assessments and requires collaboration with employee representatives. Large employers (150+ employees) must first report salary information by September 1, 2028 based on 2027 data.