This law requires ‘specified corporations’ to publish an environmental report every year. Large enterprises are expected to employ environmental measurement and reporitng guidelines issued by Government and other measures to enhance the reliability of the environmental report and other information concerning the state of environmental impacts. Independent assurance of such reports is expected. The law is seen as enhancing public access to environmental information.
Industry sectors covered by the instrument
Organizations covered by the instrument
All non-state corporations - specified entities: a business entity that is established under a specific law and that is implied by the ordinance, which include the following considerations: the magnitude of national grants or subsidies provided to cover necessary expenses for business management; the relationship of the corporation to relevant administrative work or projects of the State; the form of the entity, including whether it is a cooperative entity; the severity of the environmental load produced by the business activities; the size of the organization; and other situations
Type of instrument
Mandatory or voluntary
The geographical scope