43-4 The Danish Financial Statements Act

Summary

This Act required reporting on intellectual capital resources and environmental aspects in the management report, if it is material to providing a true and fair view of the company's financial position.

Thumbnail image for This Act required reporting on intellectual capital resources and environmental aspects in the management report, if it is material to providing a true and fair view of the company's financial position.

Issuer

Denmark

Year

2001

Region

Europe

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Manufacturing
Construction

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 8: Decent Work and Economic Growth
SDG 10: Reduced Inequality
SDG 17: Partnerships for the Goals

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