The Finnish Accounting Board issued general guidelines for the recording, accounting and disclosing of environmental issues as part of the legally required financial statements. The guidelines are broadly based on the EU commission’s recommendation 2001/453/EU, and are to be interpreted to be a part of binding good accounting practice. The Finnish Accounting Board also issued general guidelines for the compilation of the Board of Directors’ report. Such general guidelines are to be interpreted to be a part of binding good accounting practice.
Industry sectors covered by the instrument
Organizations covered by the instrument
All reporting entities
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope