The Danish Financial Statements Act (2008 amendment)

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 name

Danish Business Authority

Government ministry

Business/Trade/Industry

Comply or explain

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour, Ethics & Integrity, Stakeholder Engagement

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Denmark

Region

Europe

Date of publication

2008

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument