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Commission Recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies

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Summary

This recommendation is limited to information provided in the annual and consolidated accounts and in the annual reports and consolidated annual reports of companies with regard to environmental issues. It does not deal with special purpose reporting, such as environmental reports, except where it is considered appropriate to relate annual accounts, annual reports and separate environmental reports with a view to making their information content consistent.

Issuer

EU

Year

2001

Region

International

Issuer (type)

European Commission (Regional)

Instrument type

Recommendation

Disclosure instrument

Yes

Geographical scope

Regional

Mandatory or voluntary

Mandatory

Text analysis

    • Very High 1.42%
    • Low 0.03%
    • E focus: emissions, energy, energy use, environment, environmental policy, pollution, restoration, soil, waste, water, water management, water use, biodiversity
    • S focus: compensation
    • G focus: financial reporting
    • Administrative services, Finance, Management, Manufacturing, Professional services