The Danish Financial Statements Act, 2001.

Europe Current 2001

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.

Scope

Environmental

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners