Executive Order are additional provisions to meet the EU Directive on NFR, detailed requirements for companies in different classes.
Danish Business Authority
Government ministryBusiness/Trade/Industry
More informationThe executive order defines reporting according to GRI, COP-reports according to UN Global Compact and reports according to PRI as automatic compliance tools. In Denmark we have chosen to define the tools in an executive order due to the fact that they are easier to change e.g. in cases where new standards emerge.
Comply or explainTrue
Organizations covered by the instrumentLarge private and listed companies
Target organization notesCompanies in class C & D with 500+ employees (http://csrgov.dk/faq)
Industry scopeAll/none specified
Disclosure venueAnnual 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
Current
CountryDenmark
RegionEurope
Date of publication2016
Issuer typeGovernments (governmental department, agency)
Reporting requirementsPublic law and regulation
Mandatory or voluntaryMandatory
The geographical scopeNational/federal