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General guidelines for recording, accounting and disclosing of environmental issues

Finland Current 2006

The Finnish Accounting Board issued general guidelines for the recording, accounting and disclosing of environmental issues as part of the legally required financial statements.

Issuer name

Finnish Accounting Board

Government ministry

Business/Trade/Industry

More information

The guidelines are broadly based on the EU commission’s recommendation 2001/453/EU, and are to be interpreted to be a part of binding good accounting practice. The Finnish Accounting Board also issued general guidelines for the compilation of the Board of Directors’ report. Such general guidelines are to be interpreted to be a part of binding good accounting practice.

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

All reporting entities

Industry scope

All/none specified

Disclosure venue

Board of Directors' report

Status

Current

Country

Finland

Region

Europe

Date of publication

2006

Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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