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The Danish Financial Statements Act

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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.

Issuer

Denmark

Year

2001

Region

Europe

Issuer (type)

The Danish Parliament (Folketinget) (Government)

Instrument type

Act

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Moderate 0.72%
    • Moderate 0.23%
    • E focus: environment
    • S focus: intellectual property
    • G focus: financial report, audit
    • Finance, Management, Professional services