DEIF A/S is a Danish industrial technology company operating across power generation, marine, and wind energy — with subsidiaries and supply chains spanning multiple jurisdictions. As a large EU-headquartered group, DEIF falls under the scope of the Corporate Sustainability Reporting Directive (CSRD) and is required to disclose against the European Sustainability Reporting Standards (ESRS).
I was engaged to support DEIF's sustainability team with two specific research streams: human rights due diligence (HRDD) across the global subsidiary network, and a climate transition timeline mapping the company's reporting obligations under ESRS E1.
Human rights due diligence across subsidiaries
The CSRD requires companies to report on actual and potential adverse human rights impacts across their own operations and value chain. For a multi-jurisdiction group like DEIF, this means understanding country-level risk for every subsidiary location — labour rights, freedom of association, working conditions, and exposure to higher-risk sectors and geographies.
I built a structured assessment that:
- Mapped each subsidiary against authoritative indices (UNGP reporting framework, ITUC Global Rights Index, U.S. Department of State country reports)
- Cross-referenced sector-specific risks for industrial manufacturing and energy
- Surfaced priority jurisdictions for deeper due diligence and stakeholder engagement
- Produced a defensible evidence base aligned with ESRS S1 and S2 disclosure requirements
"The goal wasn't a perfect map — it was a defensible, audit-ready starting point the team could build on."
ESRS E1 climate reporting timeline
ESRS E1 (Climate Change) sets out detailed disclosure requirements — GHG inventory, transition plan, climate-related risks and opportunities, financial effects — with phased applicability and specific datapoints that depend on company size, sector, and reporting year.
I produced a year-by-year timeline mapping what DEIF needs to disclose, when, and against which datapoint, covering:
- Scope 1, 2, and material Scope 3 GHG emissions reporting obligations
- Transition plan disclosure requirements and EU Taxonomy alignment
- Climate-related physical and transition risks (ESRS E1-9)
- Phased implementation under EFRAG guidance and Omnibus simplification proposals