77-4 Act amending the Annual Accounts Act, no. 3/2006

Summary

Iceland's adoption of the EU act on annual accounts directive.

Issuer

Iceland

Year

2016

Region

Europe

Issuer (type)

Iceland Parliament (Althing) (Government)

Instrument type

Act

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Restrictiveness
- Low 0.55%
Restrictions on business
- Moderate 0.11%
ESG
- S focus: diversity, human rights, compensation
- G focus: bribery, corruption, audit
Sustainable Development Goals
GRI standards
Main industries targeted
- Arts, Finance, Management, Manufacturing, Professional services, Real estate